- CJ delivered judgment in case Gemeente Dinkelland (C-674/22) regarding default interest for VAT refunds
- Municipality applied new allocation key leading to VAT refund right for years 2012-2016
- Tax inspector granted VAT refund to municipality including tax interest
- Municipality argued for ‘collection interest’ due to not fully exercising VAT refund right
- CJ ruled municipality not entitled to ‘collection interest’ as errors in accounting records and allocation key were factors
- VAT not fully deducted by municipality not considered to be levied in breach of EU law
Source: loyensloeff.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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