By MR. NAJAT IDRISSI, VAT EXPERT AT DE HAAS ADVOCATEN
To my great surprise, the Tax and Customs Administration takes the position that if the liability for VAT and the right to a bad debt refund fall within the same period, the taxpayer cannot invoke Article 29 of the VAT Act and is therefore not entitled to a ‘refund’. In my view, this can never have been the intention of the legislator.
Source: nextens.nl
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