- A company wrongly paid Dutch VAT on distance sales to Belgian consumers instead of Belgian VAT.
- After correction and refund by the Dutch tax authorities, the company requested interest compensation (invorderingsrente).
- The court ruled that because the error was entirely the company’s own fault, the VAT was not levied in violation of EU law.
- Therefore, the company is not entitled to invorderingsrente on the refunded VAT.
Source: btwjurisprudentie.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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