Loss of VAT refund rights due to system error breaches neutrality and proportionality

In Harry et Associés, the Court of Justice clarified that a technical malfunction affecting the electronic transmission of a VAT refund application cannot justify the loss of either the right to a refund or the right to effective judicial protection. The judgment is firmly grounded in the fundamental principles governing the operation of the common VAT system and confirms that procedural formalities cannot prevail over substantive rights recognised by EU law.