- A VAT refund for uncollectible debts must be claimed in the VAT return for the period in which the debt becomes reasonably irrecoverable, which in this case was when the debtor was declared bankrupt.
- An incorrect assumption that the cash accounting method applied does not justify a late refund request and remains the taxpayer’s own responsibility.
- A delay of several years is not excusable, as medical force majeure was not sufficiently substantiated and the refund request was therefore rightly declared inadmissible.
Source BTW Jurisprudentie
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