Judgment of 25 March 2026, T 221/25 This ruling concerns the interaction between national VAT regimes and specific provisions of EU law. The dispute involved travel agents established in the EU, subject to the TOMS margin scheme for services that included supplies made outside the European Union. Belgium had amended the rules for calculating...
In this ruling, the CJEU examined what happens when a technical failure prevents a VAT refund claim from being properly processed under the EU refund procedure set out in Directive 2008/9/EC. A French company had submitted a claim for VAT paid in Italy through the mandatory electronic procedure, within the required deadlines. The claim was...
