- The District Court of Noord-Holland has ruled that X cannot receive compensation for collection interest as the error in levying turnover tax was X’s own fault.
- X had submitted sales tax supplements for 2015-2019 to correct invoices with incorrect sales tax, and the inspector granted a refund of sales tax.
- X requested compensation for recovery interest, claiming that the tax was levied in violation of EU law, but the inspector argued that there was no violation.
- X appealed, but the court ruled that the sales tax was levied solely due to X’s error, and the refunds did not warrant reimbursement of collection interest.
- The appeal was dismissed.
Source Taxlive
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