Claims, EU persons

Incorrect or incomplete claims, penalty

EU persons

'fixed establishment from which business transactions and effected'

Abuse of rights


Time limit

Failure of member state to fulfil obligations

Incorrectly charged VAT

Motor leasing company on fuel purchased by lessees

Non-EU persons


Non-EU persons (thirteenth directive)

Incorrect claims, penalty

Non-taxable person

Signature requirement on claim form

Taxable person

Appointing a tax representative in accordance with national law preceding accession to the European Union


Established in another member state