You didn't like "unenforceability"… 15:02 Jul 22, 2014
… but that is exactly what it means. Compare the FR and EN versions of EUR-Lex - document 62010CC0414:
23. Après analyse de la question préjudicielle, nous examinerons, en réponse à un argument des gouvernements allemand et néerlandais, si le droit à déduction cesse au moment de l’extinction ou de l’inexigibilité de la créance fiscale de l’État.
23. In view of the submissions of the German and the Dutch Governments, after my assessment of the question referred, I will examine whether the right to deduct is rendered invalid if the State’s claim for VAT on importation has been extinguished or is no longer enforceable.
You can demand it, you can claim it, you can point to the document that proves the amount is due -- but you have no way to enforce your claim. In other words, you cannot collect. Your claim is in a state of uncollectibility. |