The Court of Appeal of ‘s-Hertogenbosch ruled that X’s application for a refund of wrongly invoiced VAT in 2011 is not possible because X did not pay VAT on the tax return. The court found that the application cannot be based on Article 29 of the VAT Act 1968 because the buses were never delivered to BCL cv. The court dismissed the appeal as unfounded, declared the objection inadmissible, and concluded that X should apply to the civil courts.
Source Taxlive
