Late Request for VAT Refund after 20 Years Deemed Unacceptable by Dutch Court

• Two companies requested a refund of VAT after 20 years, but were denied because they were too late.
• The requests were considered as objections to tax payments and as requests for discretionary refunds.
• The companies appealed the denial of their requests.
• The court ruled that the companies were not within the legal deadline for filing objections.
• The court also stated that a later reason for objection does not excuse the delay.
• The companies were advised to take their case to the civil court instead of the tax court.

Source: taxence.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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