- In VAT refund disputes, the taxpayer bears the full burden of proof.
- The taxpayer must both allege and prove all facts establishing the legal right to the refund.
- Tax office denials are treated as defenses and are not blocked by procedural preclusions.
- Courts cannot grant a refund based only on vague document references or the tax office’s inactivity; the taxpayer must rigorously prove the claim.
Source: commercialistatelematico.com
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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