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.

Which case did the Reemtsma principle relate to originally?

A German company sought VAT reimbursement from several EU authorities

An Italian company sought VAT reimbursement from a non-EU authority

An Italian company sought VAT reimbursement from the German authorities

A German company sought VAT reimbursement from the Italian authorities

When did the CJEU rule on Reemtsma's case?

2022

1997

2015

2007

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

When the VAT reimbursement due is in excess of 1,500 euros

When a service provider has a subsidiary in the EU but is based outside the EU

When a VAT reimbursement is either impossible or excessively difficult to obtain from a service provider

When the claimant is based outside the EU but the service provider is headquartered within the EU

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

Land-related transactions

Transport and freight

Children's clothing

Digital services

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

More than a year had elapsed since the service had been supplied

The supplier had gone into liquidation

None of the other answers is correct

The supplier, while primarily operating in Italy, was headquartered outside the EU

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

Construction of a pavilion

Supply of financial services

Manufacture of motorsport vehicles

Provision of food services

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

Statement 1 is true

Both statements are true

Statement 2 is true

Neither statement is true

Which tax authority was involved in the case of Greentech?

Hungary

Bulgaria

Romania

Slovakia

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

2022

2025

2023

2024

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?

The recipient should try to reclaim the VAT through the supplier's administrators

The recipient should approach its home country's tax authority to initiate a refund from the supplier's tax authority