Request for a preliminary ruling from the Audiencia Nacional in the case Nestrade.

Can the rule in Petroma (Case C-271/12) be qualified so as to allow a VAT refund sought by an undertaking not established in the EU, even though the national tax authority has already issued a decision refusing the refund on the grounds that the undertaking had failed to respond to a request for information concerning its tax reference number, in view of the fact that the authority was in possession of that information at the relevant time since it had been provided by the undertaking in response to other requests? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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