- The taxpayer did not file a tax return for the second quarter of 2019 and requested a VAT refund, which was denied by the Inspector.
- The taxpayer’s objection to the Inspector’s decision was upheld by the court, which declared the appeal unfounded.
- The main issue was whether an objection could be made against the Inspector’s decision on the refund request.
- The court ruled that the taxpayer should have requested the refund in the tax return for the relevant period, and since no return was filed, the decision was not open to objection.
- The court annulled previous decisions and declared the objection inadmissible, stating that only a civil court claim could be pursued.
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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