In brief

In this case law, the ECJ analyzes if it must be admitted as valid that a taxable person, having been required by the tax authorities to prove the requirements to obtain a VAT refund for nonestablished entities, provides the documents requested before a tax court or proper court after the tax authorities have denied the refund.

In the case at hand, the ECJ concluded that the provisions of the VAT Directive do not oppose a national regulation by virtue of which the VAT refund is accepted when the taxable person does not provide the documents needed to prove the fulfillment of the material requirements to obtain the VAT refund before the tax authorities but provides them at a later stage before a tax court or proper court.

Nevertheless, the same provisions of the VAT Directive do not preclude member states denying such evidence once the authorities have rejected the VAT refund.

In summary, the ECJ leaves the decision on the national regulation of each member state, highlighting that there cannot be discrimination between the rights of established and nonestablished entities. It should be noted that this case reached the Spanish Supreme Court, a body that decided that the evidence provided before a tax court should be admitted and analyzed.