Can a technical failure be grounds for refusing a VAT refund in another EU Member State?
The Value Added Tax (VAT) Law and Cabinet Regulation No. 1514 set out the procedure by which a Latvian VAT payer can request a refund of VAT paid in another European Union Member State. This procedure applies in situations where a Latvian company has paid VAT in another Member State for goods or services (e.g., […]