- The court finds that the inspector correctly classified the letter of 7 January 2019, rightly declared the objection inadmissible due to late submission, and rightly did not proceed to a reduction ex officio. The taxpayer did not meet the formal requirements for a VAT refund request, as the refund should have been claimed in the relevant tax return. The objection was also submitted after the deadline, and there was no excusable reason for the delay. The court is not competent to assess the case ex officio.
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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