Recovery of VAT in Spain

Journal
Rovira Ferrer, I.
Spain
International VAT Monitor 2013 (Volume 24), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The Spanish VAT legislation is based on EU law and must comply with the principles of EU law, as defined by the Court of Justice of the European Union (ECJ). In this article, the author discusses the question of whether the Spanish arrangements on refunding excess input VAT when the right to deduct has expired and the arrangements on refunding VAT that was not legally due are in line with EU law, as interpreted by the ECJ.