European Commission publishes study on domestic and cross border intra-EU VAT refunds
Released 10 May 2019
The European Commission has published a study evaluating the current regime for cross-border intra-EU refunds, highlighting difficulties encountered by taxable persons making VAT refund claims.
The first part of the study focuses on the conformity of national legislations both with the directive for cross-border intra-EU refunds (EC-2008/9) and with the European Court of Justice (ECJ) case law related to domestic refund. The second part analyses the level of implementation of the law and tries to identify and quantify the consequences of such implementation highlighting problems and/or obstacles that taxable persons and VAT refund agents are facing while claiming refund of VAT both in the Member State of establishment and in another Member State.
For more information and to access the report, see Commission publishes today a study on domestic and cross border intra-EU VAT refunds.