Obviously the foreign tax authorities do not have an incentive to refund the VAT and in some European countries it can be hard to get them to follow the EU legislation on VAT refunds. At times it seems like they will systematically try to limit their refunds. In other cases, the legislation leaves room for interpretation, which can lead to rejections. Hence, on behalf of our clients we get a mandate to file a complaint on wrong or disputable rejections.
Every year we do several trials and our success rate, in these cases, is approximately 70%.