On 20 June 2023, the Collection & Civil Law Knowledge Group of the Tax and Customs Administration adopted a position on issues regarding Irimierente of art. 28c Collection Act (hereinafter: Iw) published.
For VAT it is especially important that there are no ‘levies applied in violation of Union law’ if the taxpayer has mistakenly paid too much VAT on the return.
Source BTW jurisprudentie
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