Refund decision
Quelle: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer/Rueckerstattungsbescheid.html
A refund decision is a formal ruling by a competent authority confirming an entitlement to refund previously paid amounts (e.g., VAT, duties, or fees). The decision specifies the refundable amount, the legal basis, and the payment terms, and is issued after evaluating the eligibility criteria.
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