Court Denies Interest Compensation for Incorrect VAT Payment Due to Taxpayer’s Mistake

• The court ruled on a case involving VAT and interest on tax refunds.
• The taxpayer mistakenly did not apply the distance sales regulation and paid Dutch VAT incorrectly.
• The refunded VAT was not collected in violation of EU law.
• The taxpayer requested compensation for interest on the tax refund, which was denied by the tax authority.
• The court agreed with the tax authority, stating no interest compensation was due.
• The court referenced a European Court of Justice ruling from February 2024.
• The mistake was attributed to the taxpayer, not the tax authority or legislation.
• The taxpayer’s appeal was dismissed as unfounded.

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.