- Gemeente Dinkelland had to adjust its VAT recovery methods in 2016
- It was repaid additional input tax of €706k for 2012 to 2016
- The CJEU considered whether the municipality should be entitled to interest on the VAT repayment
- EU Member States must pay interest on tax levied in breach of EU law
- In this case, there was no breach of EU law, so interest on the repayment did not start to accrue from the dates that VAT was originally overpaid.
Source: taxscape.deloitte.com
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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