Understanding EU VAT reimbursements

Multiple-choice questions. In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please reread the article before attempting the questions again.

  1. Which case did the Reemtsma principle relate to originally?

  2. When did the CJEU rule on Reemtsma's case?

  3. In what circumstances does the Reemtsma principle enable a business to approach the tax authority directly?

  4. In 2022, which area was the Reemtsma principle extended to cover?

  5. Why was HUMDA Magyar Auto-Motorsport unable to request a VAT reimbursement from its supplier?

  6. In the HUMDA Magyar Auto-Motorsport case, what service had the supplier provided?

  7. Which of the following statements relating to the Reemtsma principle is true? Statement 1, claims are possible where a limitation period has lapsed. Statement 2, where a limitation period has lapsed, claims are possible only where it can be proved that the supplier has deliberately delayed repayment

  8. Which tax authority was involved in the case of Greentech?

  9. When did the CJEU's most recent ruling on the Reemtsma principle take place?

  10. What was the CJEU ruling on a case when overpaid output VAT had been paid to a supplier that went into liquidation before reimbursing the recipient?

1 unit