- The case involves a request for a refund of incorrectly invoiced VAT.
- The court determines that the request is a request for a discretionary reduction, which cannot be appealed.
- The taxpayer should seek recourse with the civil court.
- The court confirms that the goods in question were never delivered by the taxpayer.
- The tax authority incorrectly treated the refund request as pertaining to a different time period.
- If the refund request is considered a complaint against the correct time period, the taxpayer must follow the appropriate procedures.
- The court does not dispute that the taxpayer received a VAT return form for the correct time period.
Source: uitspraken.rechtspraak.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.
