- Court Ruling on VAT Liability: The Zeeland-West-Brabant District Court determined that the supplier could not be charged VAT for the year 2016 due to the statute of limitations, meaning no VAT was due for that period, and thus X was not liable for it.
- Issuance of Invoices with Zero VAT Rate: Between 2016 and 2020, the supplier incorrectly issued invoices with a zero VAT rate to X, a UK-based company selling stairlifts and spare parts. X discovered this error in 2020 and sought to correct it by submitting a supplement for 2016 and facing additional assessments for 2017 to 2020.
- Refund Dispute: After paying a VAT invoice of €2,352,280 issued by the supplier, X requested a full refund but was only granted €773,982 related to the periods 2017 to 2020. The court upheld that the refund for 2016 was rightfully denied, as no legitimate expectation had been established for X regarding a refund for that year.
Source Taxlive
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