Successful Tax Defense in VAT Refund
Comprehensive recovery of a tax refund unjustifiably denied by tax authorities.
Area: Tax Law
Case Type: Refund of VAT credit balance
Background
DULCES LAS DELICIAS, S.A. DE C.V. In the annulment proceeding number 7200/22-07-22-7, the resolutions contained in official letters number 600-32-2022-06092 dated August 31, 2022, issued by the Jalisco "3" Decentralized Legal Administration of the SAT, were challenged; it dismissed the revocation appeal by erroneously considering it to have been filed out of time; as well as the resolution contained in official letter number 500-32-00-00-01-2022-011229122857 dated April 07, 2022, which partially authorized the refund of the VAT credit balance corresponding to December 2021 in the amount of $8'324,429.00, denying the amount of $3'772,340.00.
Legal Strategy
The arguments consisted of maintaining that the challenged resolution was improperly grounded and reasoned, since in the administrative proceeding the sole request made was fully complied with, so the authority could not deny the refund based on documents that were not requested.
Result Obtained
TOTAL SUCCESS: The Federal Court of Administrative Justice declared the challenged resolutions null and void and recognized the plaintiff's right to obtain a refund of the denied amount, together with the corresponding additions. It was shown that the tax authority lacks the authority to deny the refund based on accounting elements that were not requested, and the indispensability of the questioned services was proven. To date, the favorable judgment has already been enforced.
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