Judgment on Recovery Interest in Tax Law: No Right to Compensation for Administrative Errors.

• Case involves invorderingsrente under article 28c of the Invorderingswet 1990
• Belanghebbende not entitled to compensation for invorderingsrente for VAT refunds due to administrative errors
• Prejudicial questions posed to the HvJ regarding the obligation to pay interest on VAT refunds
• HvJ ruled that there is no obligation to pay interest on VAT refunds if due to errors in the taxpayer’s accounting or changes in deductible VAT calculations under their responsibility
• Court confirmed that VAT refunds for unclaimed input tax are considered previously levied VAT
• Unierecht does not impose obligation to pay interest on VAT refunds due to administrative errors

Source: uitspraken.rechtspraak.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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