- A Dutch company wrongly charged and paid Dutch VAT on cross-border sales to Belgian consumers instead of Belgian VAT.
- The Dutch tax authorities refunded the VAT but refused to pay late-payment interest, saying the refund resulted from the company’s own mistake.
- The Court of Appeal upheld that refusal, relying on the CJEU Dinkelland case and finding no meaningful difference.
- Key takeaway: taxpayers are not entitled to late-payment interest on VAT refunds when the repayment claim stems from their own error.
Source: dlapiper.com
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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