Value Added Tax matters: the right of deduction, refunds, intra-Community transactions and post-audit assessments.
Typical cases
- Businesses with rejected or delayed VAT refund claims
- Denied deduction rights — 'missing trader' suppliers
- Intra-Community supplies/acquisitions, triangular transactions
- Special regimes: construction, tourism, farmers, small businesses
The process, step by step
Mapping the transactions
Invoice flow, transport documents, payments — substance before labels.
Grounding the right
Deduction and exemptions under Directive 2006/112/EC and CJEU case law.
Administrative & judicial defence
Objections, administrative appeal, court recourse — with preliminary references where needed.
Prevention
Documentation practices so future refunds do not stall.
Frequently asked questions
My supplier turned out to be a 'missing trader' — do I lose the deduction?
Under CJEU case law, not if you prove good faith and due diligence. (Mockup placeholder text.)
My VAT refund has been pending for months — is there a remedy?
Deadlines and interest in the taxpayer's favour apply; inaction can be challenged. (Mockup placeholder text.)
I made zero-rated intra-EU sales — what must I keep?
Proof of transport to the other Member State and a valid VIES-registered customer number. (Mockup placeholder text.)