C-396/20CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Detailed rules for the refund of VAT to taxable persons not established in the Member State of refund – Directive 2008/9/EC – Article 20(1) – Request for additional information by the Member State of refund – Elements which may be the subject of a request for additional information – Discrepancy between the amount shown in the refund application and that on the invoices submitted – Principle of good administration – Principle of VAT neutrality – Limitation period – Implications for rectifying the taxable person’s error.

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