The Zeeland-West-Brabant District Court decided that the request for VAT refund on an irrecoverable invoice was submitted too late. It is likely that the 2011 invoice became due and payable before 1 January 2017. Under the transitional arrangement, the right to a refund will then arise no later than 1 January 2018. The refund request in the VAT supplement for April 2019 was therefore submitted too late.
Source Taxlive.nl
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