- X requested a VAT refund of €19,999 for Q4 2023, claiming a bad debt of €91,482 became uncollectible in 2023.
- The Tax Inspector denied the refund, arguing X did not meet the requirements for input tax deduction and disputed the existence of the invoice and VAT payment.
- The court found X failed to prove VAT was ever paid on the claimed invoice, so the refund request was rightly denied.
- X’s appeal based on legitimate expectation from past correspondence and agreements also failed.
- The appeal was dismissed as unfounded.
Source: nlfiscaal.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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