The Supreme Court subscribes to the judgment by the Den Bosch Court of Appeal. The latter had ruled that it had been clear as early as 2012 that the expired and future rent instalments would no longer be paid. Considering this, the refund application was filed too late.
Source Deloitte
Latest Posts in "Netherlands"
- Magic Truffles, Antacid Tablets, Chewing Gum, and VAT: What Qualifies as a Food Product?
- Late objection to additional VAT assessment remains inadmissible
- Municipal Entrepreneurs’ Fund Not Eligible for VAT Deduction Due to Non-Compliance with Approval Conditions
- Knowledge group position: VAT reverse charge mechanism applicable to contractor activities
- When Is a Theatre Drink a Separate VAT Supply? Lessons from the Dutch Supreme Court
