The District Court of Noord-Nederland ruled that the inspector was right to declare the VAT refund application for the construction costs of a new-build home inadmissible due to late submission. X submitted a negative supplement for turnover tax and applied for an additional VAT refund for the new-build home costs, but the inspector rejected it as it was submitted too late. The court ruled that the application was rightly declared inadmissible as it was submitted after the deadline set out in the regulations. Therefore, the inspector’s decision was justified.
Source Taxlive
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