The correct establishment of the limitation period of the taxpayer's right to request the refund of receivables is a problem that taxpayers who request a refund of the VAT balance constantly face. Disputes between taxpayers and authorities take place over the establishment of the moment when the right of restitution arose. Specifically, if in determining the limitation period of the taxpayer's right to claim a VAT refund, account must be taken of the time of chargeability of the tax, exercised by the tax return, or the time of filing the VAT return. What do the Romanian legislation and the EU jurisprudence provide The current legislation in Romania stipulates that the taxpayer's / payer's right to request the refund of tax receivables expires within 5 years from January 1 of the year following the year in which the right to a refund arose. Create Australia refund Create Australia refund consultants At the same time, the right of fiscal claim and the correlative fisca...