The Commission decided today to send a letter of formal notice to Germany for violating EU rules on VAT refunds.
Under national rules, a taxable person established in Germany applying for a VAT refund from another Member State via a German web portal can lose the right to a refund; this is because Germany does not follow up on potential error messages from the Member State of refund. The Commission considers that Germany is also violating administrative cooperation rules in cases where it is requested by a Member State of refund to notify resident taxpayers of the relevant rules and decisions but fails to do so. If Germany does not act within the next two months, the Commission may send a reasoned opinion to the German authorities. 
 
Press release
 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews

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