No appeal in cassation against Irimierente dome exemption
The State Secretary will not appeal in cassation against the decision of the Court of Appeal of The Hague of 24 March 2022, ECLI:NL:GHDHA:2022:598.
The question is whether the interested party is entitled under Article 28c of the Collection Act (IW) to compensation for recovery interest on the VAT refunds as a result of the nullified additional assessments, which were paid on time. More specifically about the question of whether the additional assessments have been imposed in violation of EU law.
According to the State Secretary, the Court’s finding that the service can be split into a percentage exempt and a percentage taxed is not in accordance with the principle of neutrality, which requires that the same activities are taxed in the same way (Blackrock Investment Management). However, because this is a factual finding, the State Secretary does not expect the appeal in cassation to be successful on this point.
Source BTW jurisprudentie
