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Correcting an incorrect VAT refund decision does not lead to full reimbursement of legal costs

  • The Northern Netherlands District Court has ruled that a legal costs allowance determined prior to the ruling on the objection is considered part of the ruling on the objection.
  • The court found that the inspector did not act negligently or recklessly, and therefore, there is no justification for a full reimbursement of legal costs.
  • As a result, the appeal against the fixed legal costs award is deemed unfounded.

Source Taxlive

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