- 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.