- Additional information for VAT refunds can also be provided in court
- Refusal of refund is not possible if the substantial conditions for recognition are met
- Deadline for providing additional information for non-resident VAT refunds is not final
- Failure to respond to the request within the deadline may result in the tax authority closing the procedure
- The decision to close the procedure is considered a refusal of the refund application and can be appealed
- Principles established by the Court of Justice of the EU in a case involving a Slovakian company performing work in Hungary
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.
