Irrecovable Debts and Limitation Periods for VAT Purposes: The ENERGOTT Case
DOI:
https://doi.org/10.33119/ASCASP.2021.1.1Keywords:
VAT, principle of neutrality, principle of effectiveness, principle of equivalence, statute of limitations, definitevely irrecoverable debtsAbstract
The authors present the current ENERGOTT case of the Court of Justice of the European Union (C-643/20), where the three principles of VAT are challenged by a request for a preliminary ruling: equivalence, effectiveness, and neutrality. The subject matter of the request is repayment of VAT relating to debts which have become definitively irrecoverable. The Court was asked to determine the moment which may be stipulated by Member States as the starting point of the limitation period for the refund of VAT applicable to such debts, and to determine whether the set of conditions laid down by a Member State, in respect of the refund of VAT, are precluded by the European case-law and principles. This case is important for taxpayers in the European Union because the judgment might give them the right to challenge national legislation in the field of the statute of limitations in certain circumstances.
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