- The court ruled that input VAT for 2016, invoiced and paid in January 2023, could not be deducted because the statute of limitations for the supplier’s 2016 VAT liability had expired.
- The VAT on the 2023 corrective invoice did not qualify as “tax charged” under Dutch VAT law, as it was no longer legally due.
- The taxpayer’s argument that the right to deduct arose upon receipt of the corrected invoice in 2023 was rejected, as the VAT was not legally due.
- The subsidiary claim for an ex-officio refund for 2016 was also rejected, as the appeal only concerned the January 2023 period.
- The court found no breach of legitimate expectation and declared the appeal unfounded, upholding the tax authority’s decision.
Source: uitspraken.rechtspraak.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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