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"
- When Is a Theatre Drink a Separate VAT Supply? Lessons from the Dutch Supreme Court
- Fraudulent Employee Purchases Lead to VAT Liability Without Deduction for Company
- Correct VAT Deduction Revision for Rented Business Building After Transfer, Says Advocate General
- No VAT Deduction Allowed for Private Purchases; Municipality Entitled to VAT on Invoiced Amounts
- Judge dismisses ChatGPT analysis as evidence of breach of contract
