- The omission of a VAT declaration does not automatically compromise the right to a VAT refund.
- If the taxpayer can document the existence of the VAT credit, it cannot be denied.
- This principle has been confirmed by the Court of Cassation (ruling no. 8979, April 9, 2026).
- The need to resubmit a refund request, as previously required by administrative practice, is no longer valid.
- Denying refunds solely due to late or omitted declarations contradicts established legal principles and administrative efficiency.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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