- In 2001, A received a house with solar collectors/solar panels.
- On July 8, 2019, A filed a sales tax return and reclaimed €10,083 in VAT. The Tax Authorities granted the refund but later imposed an additional assessment of €7,596. The Northern Netherlands District Court ruled in favor of A’s appeal to the principle of trust.
- However, the Arnhem-Leeuwarden Court of Appeal disagreed, stating that the refund decision allowed for correction by the Tax Authorities. It is not disputed that A submitted the refund request on time.
- The dispute is whether A included the house in his business assets in a timely manner.
- The Court believes that A did include the house and made the request for a refund on time.
- This choice can be made when filing a tax return for the period of first use, which was in 2001.
Source BTW jurisprudentie
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