- The case involves VAT refund timing for solar panels on a new home.
- The taxpayer filed for additional VAT refunds 11 months after the tax period, exceeding the 6-month deadline.
- The court ruled that supplementary returns requesting new refunds are subject to the 6-month deadline, not a 5-year period.
- The late refund request was rejected as inadmissible, with no valid excuse for missing the deadline.
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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