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No Interest Accrues When VAT Refunds Are Suspended Pending Guarantee Documents

  • Interest does not accrue while VAT refunds are suspended.
  • This also applies when the suspension is due to missing documents required for the guarantee.
  • The Italian Supreme Court confirmed this principle in orders no. 5672 and 5674, filed on 12 March 2026.

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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