What happens when the tax administration of the MSR does not issue a decision regarding the refund within the established time limits?

If, under the law of the MSR, failure to take a decision on a refund application within the specified time limits is not regarded either as approval or as refusal, any administrative or judicial procedures which are available in that situation to taxable persons established in that Member State shall be equally available to the applicant.

If no such procedures are available, failure to take a decision on a refund application within these time limits shall mean that the application is deemed to be rejected.

Posted in: Additional information requests

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