Abstract

Extension of a term of VAT return should be justified and based on the circumstances of the proceedings in question, i.e. indicating a real need for further verification of the reimbursement. Therefore, an order cannot be considered valid if it does not sufficiently explains the real need for such verification.
Since the Head of the Tax Office considers that the VAT refund should still be verified, the authority higher instance should confront these assertions with the case file, i.e. in this case, the documents of the tax proceedings. At the same time, it is not sufficient to merely indicate what circumstances are still to be examined by the authority, but the need for further verification of the correctness of the refund should arise from the case file and evidence taken so far and an indication of what still needs to be clarified. Only on the base of the complete files of proceedings can it be verified whether the taking of further evidence is necessary to clarify the matter, whether there are still at least reasonable suspicions or doubts about the VAT taxpayer’s accounts requires further verification.