- Court Ruling on Refund Application: The Arnhem-Leeuwarden Court of Appeal determined that X’s submission was not a supplement to a tax return but a new application for a refund, which must be filed within six months after the end of the calendar year.
- Late Submission Declared Inadmissible: X’s request for a VAT refund for the construction costs related to solar panels was declared inadmissible because it was submitted after the deadline of July 1, 2019, as stipulated by relevant tax regulations.
- Appeal Dismissed: The Court upheld the District Court’s decision, stating that X did not provide justifiable reasons for the late submission, affirming that the application was rightly deemed inadmissible.
Source Taxlive
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