Den Bosch Court: No Refund of Incorrectly Invoiced VAT; Civil Court Jurisdiction

• X filed a VAT correction request for a refund of incorrectly invoiced VAT
• Tax authorities rejected the refund request and declared X’s objections against VAT payments inadmissible
• X appealed to the court, which ruled that the tax authorities were within their rights to reject the refund request
• The court also stated that X could seek recourse through the civil court if desired
• The court decision was not in violation of EU law
• The case was heard at the Court of Appeal in Den Bosch on November 8, 2023.

Source: nlfiscaal.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.

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