- The Court of Appeal in ‘s-Hertogenbosch ruled that a VAT refund request without a submitted VAT return is not valid, and rejection of such a request by the Tax Authorities cannot be objected.
- The interested party must go to civil court.
- In a case where X went bankrupt after issuing VAT invoices to a municipality, the court found that X’s request for a refund was not valid as they had not filed a tax return for the relevant period.
- The rejection of the request cannot be objected, and X can only seek recourse in civil court.
Source Taxlive
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