In connection with the installation of solar panels on his new-build home, X requests a VAT refund for the period 6 December 2018 – 31 December 2018. After the inspector grants the refund in February 2019, X submits a negative supplement for the period in November 2019. October 1, 2018 – December 31, 2018. He thereby requests an (additional) VAT refund. The inspector regards this request as an objection to the refund decision and declares it inadmissible because the time limit has been exceeded. X states that he did not want to object at all.
The Northern Netherlands District Court ruled that the inspector wrongly regarded the negative supplement as a notice of objection. It is an (additional) request for a refund for the entire fourth quarter of 2018. The inspector should have decided on that request. Since the negative supplement should not have been interpreted as a notice of objection, it follows that the decision on the objection must disappear from the legal universe.
Source Taxlive.nl
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