48In those circumstances, since the period of 1 month laid down in Article 20(2) of Directive 2008/9 for providing the Member State of refund with the additional information requested by that Member State is not a limitation period, when the refund application is refused in whole or in part, notwithstanding the failure to provide the additional information requested, appeals against such decisions may, in accordance with the first subparagraph of Article 23(2) of that directive, be made by the taxable person to the competent authorities of the Member State of refund, in the forms and within the periods laid down for appeals in the case of refund applications from persons who are established in that Member State. It follows that the failure to comply with the period laid down in Article 20(2) of Directive 2008/9 does not mean that the taxable person loses the possibility of regularising his refund application by producing, directly before the national court, additional information capable of establishing the existence of his right to the refund of VAT.
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