- Non-resident taxpayers are denied VAT refunds if their request for a VAT registration number is considered late.
- Timely submission of the VAT registration request is crucial for eligibility for VAT refunds.
- The ruling aims to prevent abuse and ensure proper VAT compliance for non-resident businesses.
- Failure to register for VAT within the required timeframe will result in denied refund claims.
- Non-resident businesses must be aware of strict timelines and requirements to successfully claim eligible VAT refunds.
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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