63In the light of the foregoing, the answer to the first and third questions is that the provisions of the Eighth VAT Directive and the principles of EU law, in particular the principle of tax neutrality, must be interpreted as not precluding an application for the refund of VAT from being rejected where the taxable person has failed to produce all the documents and information required to prove its right to a VAT refund to the competent tax authority within the time limits given, even where requested by the tax authority, irrespective of the fact that the documents and information in question were submitted by the taxable person, at its own initiative, in the review procedure or legal action brought against the decision rejecting such as right to a VAT refund, provided that the principles of equivalence and effectiveness have been complied with, and that it is for the referring court to verify that compliance.
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