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Tax Appeal Granted: Reimbursement Mistake Creates Legal Precedent

  • The case concerns a VAT assessment for the period October 1, 2019, to December 31, 2019.
  • The taxpayer claimed a refund for the VAT paid on solar panels installed in her new home.
  • The tax authority initially granted the refund based on the taxpayer’s declaration.
  • Later, the tax authority realized the refund was a mistake and issued a VAT assessment.
  • The court ruled in favor of the taxpayer, stating that the initial refund created a legitimate expectation of the tax authority’s position.


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.


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