Where, following a tax adjustment, additional VAT was paid to the Treasury and was the subject of documents rectifying the initial invoices several years after the supply, Member States may not deny the right to deduct VAT on the ground that the regulatory period laid down for the exercise of that right has expired. (C-8/17)
Member States may not disallow a taxable person to correct VAT returns, although such correction can be made by Tax Authorities, on the sole ground that the correction relates to a period that has already been be subjected to a tax inspection. (C-81/17)
These case-law are very significant and show that taxable persons can still recover input VAT after the statutory period of limitation if they were unable to do it within the ordinary deadline as a result of a tax assessment. Should you be placed in such a situation please feel free to contact us. We will evaluate your entitlement to obtain a VAT refund.
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