- Late submission of documents for VAT refund after tax assessments became final is considered gross negligence.
- No EU legal claim exists to amend tax assessments finalized under national law.
- The plaintiff’s failure to submit relevant documents before the finalization of tax assessments, despite knowing their importance, is gross negligence.
- EU member states have procedural autonomy but must adhere to principles of equivalence and effectiveness.
- The procedural rules did not make it impossible or excessively difficult for the plaintiff to claim VAT deductions.
- EU law does not provide a right to amend finalized tax assessments in this context.
Source: datenbank.nwb.de
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.
