All posts by Fabian

Street Sign in Dubrovnik/Croatia

Croatia – Don’t mix up VAT refund deadlines!

[EN] Every year the deadline for VAT refund claims is approaching faster than expected. Every year there is some confusion about the formal and material details of the recovery procedures including the precise filing periods. Missing the deadline is one of the most common reasons for claim rejections. Depending on

Periodical VAT returns vs VAT refund scheme

[EN] In its Circular of 21 May 2014 the German Federal Ministry of Finance (Bundesfinanzministerium) has now reacted to a decision of the German Federal Tax Court (Bundesfinanzhof, BFH) of 28 August 2013 (XI R 5/11). In this decision the BFH has ruled that a foreign company is entitled to

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