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- Title
Keine Kopie der Rechnung oder des Einfuhrdokuments – Systematische Zurückweisung unvollständiger Erstattungsanträge – Weigerung, nach Ablauf der Frist für die Einreichung eines Antrags den Steuerpflichtigen aufzufordern, seinen Antrag zu vervollständigen
- Authors
Monfort, Bertrand
- Abstract
The article discussed the European Court of Justice case dealing with systematic rejection of incomplete applications for reimbursement. In this case the court held that in violation of the principle of the neutrality of value added tax (VAT) and the practical effectiveness of the claim of taxpayers not resident in the Member State of reimbursement to reimbursement of VAT, the Federal Republic of Germany has violated its obligations under Articles 170 and 171 of the VAT Directive.
- Subjects
GERMANY; COURT of Justice of the European Union; NEUTRALITY; VALUE-added tax laws; TAX refunds
- Publication
Umsatzsteuer-Rundschau, 2021, Vol 70, Issue 3, p111
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2021-700305