Dutch Court Declares Itself Incompetent in VAT Deduction Case for Spanish Oil Company

• The court declared itself incompetent to rule on the 2018 VAT refund claim by X SL.
• The Dutch VAT charged in 2018 is not deductible input tax under Dutch law and can only be reclaimed via a revision request, which was denied and cannot be appealed in tax court.
• For Q2 2019, X SL failed to provide invoices or evidence to support its input tax deduction claim, so the refund was denied.
• The court advised X SL to seek recourse through the civil courts.
• The tax authority’s decisions on both years remain unchanged.

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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