62022CJ0746_SUM
Case C‑746/22
Slovenské Energetické Strojárne a.s.
v
Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Request for a preliminary ruling from the Fővárosi Törvényszék)
Judgment of the Court (Second Chamber) of 16 May 2024
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Detailed rules for the refund of VAT to taxable persons not established in the Member State of refund – Directive 2008/9/EC – Article 20 – Request for additional information made by the Member State of refund – Information to be provided within a one-month period – Discontinuation of the procedure on account of failure by the taxable person to provide additional information within that time limit – Article 23 – Refusal to take account of information provided for the first time in the appeal procedure – Principle of effectiveness – Principle of VAT neutrality – Principle of good administration)
Harmonisation of fiscal legislation – Common system of value added tax – Refund of the tax to taxable persons not established in the territory of the country – Detailed rules for exercising the right to a refund – Obligation to provide additional information with respect to a refund application – That information not submitted within the period prescribed – Prohibition on providing that information during a subsequent complaint – Not permissible – Infringement of the principles of fiscal neutrality and effectiveness
(Council Directive 2008/9, Arts 20 and 23(2), first subpara.)
(see paragraphs 43, 47, 48, 50, 51, 54, operative part 1)
Harmonisation of fiscal legislation – Common system of value added tax – Refund of the tax to taxable persons not established in the territory of the country – Detailed rules for exercising the right to a refund – Obligation to provide additional information with respect to a refund application – That information not provided within the period prescribed – Obligation for the tax administration to discontinue the refund procedure – Whether permissible – Conditions
(Council Directive 2008/9, Arts 20 and 23)
(see paragraphs 58, 59, 61, 63, operative part 2)
See the text of the decision.