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Franke VAT Specialists wins court case on VAT reclaims for entrepreneurs that were not registered!

The court case was about solar panels. Because of a change in case law (ECJ’s Fuchs ruling of 20 June 2013), the party to the court case (Rick Franke of Franke VAT Specialists) became a VAT entrepreneur. Therefore he receives a VAT refund for solar panels he purchased after the Fuchs case. However, the Tax Authorities denied his VAT refund claim on panels that were purchase prior to the case (in 2012). The request for the refund on those panels was filed on the day after the AG’s conclusion in the Fuchs case (7 March 2013). According to the Tax Authorities this was a late filing, and the Fuchs case did not work retrospectively.

In the court case that follows, the courts accept Rick Franke’s arguments. When somebody requests to file VAT returns, the Tax Authorities are obliged to hand out those returns (which they did in this case). On those returns, a final date for filing should be mentioned, and if that date is not surpassed when filing the return, the return is deemed to be in time.

There are a few catches in the ruling though. The court sees the date on the return as a form of postponement for filing the returns. Furthermore, the courts find the fact that in this particular case there was not only a reclaim of VAT, but also a payment (although the sum of both lead to a reclaim) important.

We expect this case will not be to an end yet. We will of course  keep you updated on the proceedings. For now, it is important though, that in situations where there is no doubt about entrepreneurship now, but there have not been VAT returns filed for the past, to ask the Tax Authorities to hand out returns for the past as yet. Of course such request is only feasible if you are in a VAT reclaim position for the past. For instance, if you have solar panels placed before 20 June 2013.

If you have any questions, do not hesitate to contact our VAT specialists.

VAT - a complicated tax?

Even most tax professionals find VAT one of the most difficult taxes to handle. Franke VAT Specialists  can help you in acknowledging and understanding VAT issues in your organization, streamline the VAT processes and get you in control. Through advice, VAT scans, training, help on implementation projects and/or other forms of support, Franke VAT Specialists will help you to optimize your organization from a VAT perspective!


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