Adică nu se poate constata că sunt întrunite cerinţele legale concrete care se aplică. Nici că nu sunt, din câte înţeleg, fiind insuficiente documentele din care să reiasă dacă cererea de rambursare a TVA-ului îndeplineşte cerinţele legale.

http://contabilul.manager.ro/a/15537/regimul-compensarii-dat...
Da, compensarea intre persoane juridice se poate face si pentru dividende, care se incadreaza in baza legala, intrand in categoria datoriilor.
Baza legala pentru compensari de datorii intre firme o constituie:... (urmează o listă cu acte normative)

https://chat.anaf.ro/ContestatiiSite.nsf/be5587a89489fd8bc22...$FILE/ins.pdf
De asemenea se mai contesta si incadrarea in baza legala invocata de organul de
control, respectiv Legea 414/2002, art.9 alin.7.

Fraze similare, deşi în contexte puţin diferite:
http://www.tcd.ie/financial-services/Finance_Manual.pdf
All reimbursement claims must comply with the College’s Travel Policy and Hospitality & Entertainment Policy, see section 11.

https://data.gov.uk/data/contracts-finder-archive/download/1...
Where travel and subsistence is claimed all claims must comply with the provisions set out in the Pricing Schedule and must be accompanied by receipts to cover the total amount claimed.

http://www.ey.com/Publication/vwLUAssets/Indirect-tax-alert-...$FILE/Indirect-tax-alert-2012-02.pdf
EU VAT refunds
As a non-EU business you may be entitled to reclaim VAT incurred in Europe.
Sometimes these amounts can be substantial, even in connection with travel
expenses. However, you must comply with the detailed rules for each country, which
can prove difficult.

Iar aici în contextul TVA:
http://consultatio.com/cms/cms.php?pageName=service_publikat...

Refund applications must comply with the minimum claim thresholds (see Key Data)
and must be submitted by the deadline (see Key Data).