CELEX:62020CA0396: Case C-396/20: Judgment of the Court (Third Chamber) of 21 October 2021 (request for a preliminary ruling from the Kúria — Hungary) — CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Detailed rules for the refund of VAT to taxable persons not established in the Member State of refund — Directive 2008/9/EC — Article 20(1) — Request for additional information by the Member State of refund — Details which may be the subject of a request for additional information — Discrepancy between the amount entered on the refund application and the amount appearing on the invoices submitted — Principle of sound administration — Principle of the neutrality of VAT — Limitation period — Consequences for correcting the taxable person’s error)