Court of North Holland: No interest on refund of incorrectly charged VAT

Plaintiff has issued invoices to its supplier in Belgium, which, as a result of a mistake on the part of Plaintiff, state VAT. A refund was granted. However, plaintiff has also requested a compensation of collection interest.  Since Plaintiff has stated VAT on the invoices and as a result she has paid too much tax on the return, does not constitute ‘charges applied in breach of Union law’ or ‘tax levied in breach of Union law’. The fact that no VAT was due on the deliveries and services included in the invoices and the statement is based on a mistake by the plaintiff, does not change this.

Source: rechtspraak.nl