Comments on C-746/22 – AGO – Time limits for evidence for the refund of VAT to taxable persons not established in the Member State

This is a case from Hungary involving a claim by Slovenské Energetické Strojárne, a company established in Slovakia, for a refund of input tax incurred in Hungary under Directive 2008/9. The Slovakian taxpayer carried out works in Hungary, incurred VAT, and submitted a claim. The tax authority requested further information within 1 month, then closed the proceedings. The taxpayer submitted the requested information, but the claim was still refused. Three questions were referred to the European Court.
The second question relates to the interpretation of Article 20(2) of Directive 2008/9, which the Advocate General (AG) suggested is not mandatory. The first question concerns the compatibility with EU law of a provision of national law which excludes the possibility of relying on additional information in appeal proceedings.
The third question concerns the discontinuation of the refund application in domestic legislation and its compatibility with Article 23 of Directive 2008/09 on the appeals process. The AG suggested that Article 23 does not preclude domestic legislation discontinuing the refund application, but there must be an effective procedure for appealing against the decision.

Source KPMG