OrbitaxCJEU Holds Slovak VAT Refund Period Limit may not Apply if Claimant was Initially Unaware that VAT was Due on Supply
|Approved Changes|European Union-Slovak Republic
The Court of Justice of the European Union (CJEU) recently issued its judgment concerning whether the Slovak Republic can deny a claim for an input value added tax (VAT) refund for claims made after a limited period of time following a supply in cases where the recipient of the supply was initially unaware that VAT was due on the supply.
The case involved German-based Hella Leuchten-Systeme …
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