Court Lacks Jurisdiction Over VAT Refund Requests for 2018; 2019 Claim Also Denied

• The court is not competent to assess the claim for higher VAT refunds for 2018, as decisions on revision requests by the inspector are not subject to appeal before the tax court.
• For VAT wrongly charged in 2018, the claimant must submit a revision request to the inspector; refusal of such a request cannot be appealed in tax court but only in civil court.
• The claimant did not provide sufficient evidence to support the right to deduct €25 in input tax for the second quarter of 2019.
• The appeal regarding the 2018 refund decisions is unfounded due to lack of further complaints.

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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