A case initiated regarding the procedure for refund of overpaid value added tax
On 25 April 2017, the 3rd panel of the Constitutional Court initiated the case “On compliance of Part 123 and Part 125 of Section 12 of the Law “On Value Added Tax” (in the wording that was in force from 1 January 2010 until 31 December 2012), insofar as they restrict the right to have tax overpayment […]