Hof Den Haag rules that X’s request for VAT refund is filed too late

• X is formally late with the request for a VAT refund in 2021.
• X invoiced fees, including VAT, to a client in 2011.
• In July 2016, X refunded these fees to the client due to a civil procedure.
• X filed a supplementary VAT return on January 5, 2021, requesting a VAT refund of €7686.
• The request is based on a court ruling from December 9, 2020, regarding X’s case for the years 2011-2014.
• The tax authority considers the supplementary VAT return as an objection to the paid VAT and a request for a discretionary refund.
• The dispute is whether the VAT refund request was submitted on time.
• The Hague Court of Appeals rules that X is formally late with the request for a VAT refund in 2021.
• X could have requested the VAT refund and postponed the request until after the conclusion of the procedure for the years 2011-2014 by the third quarter of 2016.

Source: taxlive.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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