Refund of VAT illegitimately paid

Legal support in a trial concerning a VAT refund illegitimately paid from the seller after the termination, by common agreement with the buyer, of an agreement for the sale of assets.

2015-2016

The Firm advised a company in order to obtain a refund if the value-added tax paid for an agreement for the sale of assets executed at a price that was lower than the one paid at the beginning and invoiced by the seller.

Due to the impossibility to obtain the refund of the amount paid through a VAT variation note, the Firm prepared an administrative claim, on the company’s behalf, representing that the company had the right to obtain the refund of the taxes unduly paid on the amount of consideration not actually paid by the buyer, also considering that the tax invoiced in advance from the seller was not deducted from the buyer.

At a later stage the Firm has been also engaged by the company in order to start a lawsuit before the competent tax courts for the declaration of the VAT credit and the conviction of the tax office to proceed with the refund.