The Arnhem-Leeuwarden Court of Appeal ruled that X is not entitled to reimbursement of interest on tax in connection with the VAT refund, but is entitled to tax interest. The Supreme Court dismissed the appeal as unfounded without further reasoning. X applied for a VAT refund in 2018 for the purchase of solar panels in 2003. The refund was granted, but the request for interest reimbursement was rejected. The Court of Appeal stated that X is not entitled to interest reimbursement on the levy, but has the right to tax interest. The Supreme Court upheld the decision without further explanation.
Source Taxlive
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