Netherlands Court makes mistake in ruling on automatic VAT refund for fiscal unity

• BV A and BV B were considered a fiscal unity for VAT
• X did not file VAT returns in 2018
• BV B continued to file VAT returns on its own
• BV A claimed to have filed paper returns
• The inspector imposed assessments on X
• After an audit, the inspector determined a refund of €8,606
• The refund was based on a non-existent decision on appeal

Source: futd.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.