The Arnhem-Leeuwarden Court rules that X is not entitled to reimbursement of tax interest in connection with the VAT refund. However, there is a right to reimbursement of tax interest.
In connection with the purchase of solar panels in 2003, X does not request a VAT refund until September 19, 2018. The refund of € 5081 is granted, but the request for reimbursement of tax interest over the period 31 December 2003 – 4 March 2019 is rejected.
Source Taxlive.nl