Reimbursement of interest for wrongly levied VAT in violation of EU law

• X is entitled to a refund of interest on incorrectly levied VAT in the Netherlands
• X invoiced VAT to Belgian customers for distance sales between 2015 and August 2018
• X paid the VAT in the Netherlands, but exceeded the turnover threshold and owed VAT in Belgium
• X filed supplementary VAT returns in October 2018 to reclaim the incorrectly paid VAT
• The tax authority refused to refund recovery interest due to a late request
• The court ruled that the VAT was levied in violation of EU law
• X is entitled to €188,832.75 in recovery interest
• The appeal was granted, the decision on objection was annulled, and the tax authority must reimburse X for court fees and legal costs

Source: taxlive.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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