The Court of Justice of the European Union (CJEU) decided in the case Wilo Salmson France (C-80/20) that EU law precludes the rejection of a value-added tax (VAT) refund in a certain period merely because this VAT became due in an earlier refund period while a VAT invoice was issued in the later period.
The Court also decided in the CHEP Equipment Pooling case (C-396/20) that the Hungarian tax authorities are not allowed to reject a VAT refund in a case of discrepancies in the request without asking for further information before rejection.
Source Bloombergtax (Aiki Kuldkepp)
See also
- ECJ C-80/20 (Wilo Salmson France) – Cancellation and reissuance of invoice does not change period for which VAT refund can be requested
- ECJ C-396/20 (CHEP Equipment Pooling) – Hungary can not reject Refund of VAT if it has not asked further info before rejection
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