Dutch Supreme Court Rejects VAT Refund Appeal; Lower Court Ruling Upheld Without Further Explanation

• The case concerns a VAT refund appeal to the Dutch Supreme Court against a decision by the Court of Appeal ‘s-Hertogenbosch.
• The Supreme Court reviewed the case under Article 81.1 RO, which allows for summary dismissal if no important legal issues are raised.
• The Supreme Court found the complaints insufficient to overturn the lower court’s decision and did not provide detailed reasoning.
• No legal costs were awarded.
• The cassation appeal was declared unfounded, and the lower court’s ruling stands.

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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