Germany referred to Court over its Rules on VAT Refunds for Non-EU operators
The European Commission has referred Germany to the European Court of Justice regarding VAT refund applications rules which, according to the Commission, discriminate against non-EU operators.
Under German VAT legislation, taxable persons established outside the EU must personally sign the application form in order to be refunded VAT charged on goods or services. Operators established in Germany or in the EU, on the other hand, can authorise a third person to sign or submit their refund form to recover VAT.
The Commission sent a reasoned opinion to Germany in September 2012 asking for these rules to be amended but the German authorities did not conform according to the Commission. See the Commission’s website for further details.