National legislation which excludes the payment of interest on late VAT refunds solely because the taxpayer has been fined is contrary to EU law…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a member? Log in here...
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A Member State may vary the length of the limitation period for the right to the refund of VAT overpayment according to whether it arises from underpayment of input tax or overpayment of output tax…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign...
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Under the Italian legislation, a taxpayer could not dispose of a VAT refund in such a way as to set it off against his tax liability (because the national legislation limits the amount of such a set-off). Such a provision is in principle permissible under EU law…. This content is for Full Membership members only....
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