- A business owner requested a VAT refund for an old, uncollectible receivable, but the tax inspector rejected the request.
- The owner failed to prove that VAT had been paid on the original invoice, which is a required condition for a refund.
- The court confirmed that both proof of VAT payment and non-payment by the customer are necessary for a VAT refund.
- The refund request was rightly denied due to lack of evidence.
- VAT already paid can be reclaimed within one year after the receivable becomes due, even before a customer’s bankruptcy.
Source: fiscount.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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