The Northern Netherlands District Court has ruled that X and Y are not entitled to a VAT refund for reversed deliveries made in 2000 and 2001. X and Y requested a VAT refund in 2022, which was treated as an objection to payment of declarations. The requests for ex officio refund were rejected due to exceeding the deadline and not meeting the five-year period. The court declared the objections inadmissible and rejected the requests for ex officio refund. The inspector has submitted all documents relating to the case and X and Y’s position that the requests should have been treated as applications fails.
Source Taxlive
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