Comments on ECJ C-527/24: Right to VAT Refund Despite Technical Glitch in Cross-Border Application

The CJEU ruled that EU law prevents national authorities from denying a taxpayer’s right to a VAT refund and access to courts solely due to a technical malfunction during electronic transmission, especially when the malfunction is not attributable to the taxpayer.
In the case of Harry and Associés, whose electronic VAT refund application to Italy became illegible due to a technical issue, the CJEU emphasized that the Italian tax authorities should have informed the applicant of the problem and provided an opportunity to resubmit the application, in line with the principle of good administration.
The judgment also clarified that the national principle of res judicata (finality of judgment) cannot prevent a court from rectifying a situation that violates EU law, thereby ensuring the substantive right to a VAT refund is upheld.

VAT Refund Cannot Be Denied Due to Technical Issues Making Application Unreadable

An unreadable VAT refund application due to an IT problem does not prevent the right to a refund.
The application, even if not acquired, should still allow for the possibility of challenging a tacit rejection.
The Court of Justice affirmed that a company cannot be denied a VAT refund solely because of a technical malfunction making the application unreadable.