- The case concerns [belanghebbende] B.V., which requested a VAT refund of €98,000 for Q1 2013.
- The tax inspector declared the refund requests inadmissible because they were submitted too late.
- All subsequent objections and appeals by [belanghebbende] were rejected by both the lower court and the Court of Appeal.
- The court found no excusable reason for missing the deadline.
- The decision is based on Articles 29 and 31 of the Dutch VAT Act (Wet op de omzetbelasting 1968).
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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