What happens when a refund has been obtained in a fraudulent way? Can the MSR impose any penalty?

Where a refund has been obtained in a fraudulent way or otherwise incorrectly, the competent authority in the MSR shall proceed directly to recover the amounts wrongly paid and any penalties and interest imposed in accordance with the procedure applicable in the MSR, without prejudice to the provisions on mutual assistance for the recovery of VAT.

Posted in: Refusal

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