- Case involves invorderingsrente under article 28c of the Invorderingswet 1990
- Belanghebbende not entitled to compensation for invorderingsrente for VAT refunds due to administrative errors
- Prejudicial questions posed to the HvJ regarding the obligation to pay interest on VAT refunds
- HvJ ruled that there is no obligation to pay interest on VAT refunds if due to errors in the taxpayer’s accounting or changes in deductible VAT calculations under their responsibility
- Court confirmed that VAT refunds for unclaimed input tax are considered previously levied VAT
- Unierecht does not impose obligation to pay interest on VAT refunds due to administrative errors
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.
