CJEU Holds Slovak VAT Refund Period Limit may not Apply if Claimant was Initially Unaware that VAT was Due on Supply

The Court of Justice of the European Union (CJEU) recently issued its judgment concerning whether the Slovak Republic can deny a claim for an input value added tax (VAT) refund for claims made after a limited period of time following a supply in cases where the recipient of the supply was initially unaware that VAT was due on the supply.

The case involved German-based Hella Leuchten-Systeme GmbH and two companies based in Slovakia, Hella Slovakia Front Lighting and Hella Slovakia Signal Li…