European Court of Justice Issues Preliminary Ruling on Italian VAT Refund Request Procedures

The European Court of Justice (ECJ) March 12 issued a preliminary ruling for Case No. C-527/24, on Italian VAT refund request procedures. The taxpayer, a French company, submitted an Italian VAT refund request to French tax authorities, who electronically transmitted it to Italian tax authorities, but it wasn’t received due to technical issues. Italian tax authorities treated the request as unsubmitted and didn’t examine it, and a final Italian judicial decision prevented the taxpayer from challenging the non-action. Upon request for a preliminary ruling, the ECJ held that EU Directive 2006/112/EC on the common system of VAT, as amended by ...