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"
- Dutch Car Sales VAT Case: Zero-Rating Denied for Failure to Verify Buyer and Prevent Fraud
- Dutch Hospitality Sector Warns of Economic Damage from 21% VAT on Lodging Starting 2026
- VAT in a Day – Fourth edition available now
- Revision of VAT deduction for investment services as of 1 January 2026
- Impact of Higher VAT Rate on Accommodation Has Little Effect on Budget Estimates
