Germany makes VAT refunds more difficult - and is condemned by the ECJ

By DR. RODOLFO DOLCE | 27.01.2021

In its decision of 18.11.2020 (C-371/19), the ECJ has condemned the Federal Republic of Germany to handle VAT refund applications from businesses in other member states more carefully. Until now, the German authorities have simply rejected refund applications if the supporting documents were not fully attached to the application. The Commission had previously called on the Federal Republic in vain to ask the applicants first for the missing documents or information instead of issuing immediate rejection notices. The authorities will now have to change their ways.

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