AG Wattel is of the opinion that the legislator deliberately wants the BCF interest not to start running in the years in which the right to compensation arises. Furthermore, the BCF contribution is not a tax (refund), but a compensation scheme. The mirror corrections are not communicating vessels for tax interest.
Source Taxlive
Latest Posts in "Netherlands"
- Timeliness of additional assessment: Dispatch report Tax and Customs Administration provides proof of postal delivery
- No reduced VAT rate for installing balcony glazing
- Overall management of renovations leads to VAT self-buildership
- Five VAT Knowledge Group Positions Withdrawn Due to New Reduced VAT Rate Decision
- Two VAT Zero-Rate Positions Withdrawn Following New Decision Effective February 2026
