- X is entitled to a refund of interest on incorrectly levied VAT in the Netherlands
- X invoiced VAT to Belgian customers for distance sales between 2015 and August 2018
- X paid the VAT in the Netherlands, but exceeded the turnover threshold and owed VAT in Belgium
- X filed supplementary VAT returns in October 2018 to reclaim the incorrectly paid VAT
- The tax authority refused to refund recovery interest due to a late request
- The court ruled that the VAT was levied in violation of EU law
- X is entitled to €188,832.75 in recovery interest
- The appeal was granted, the decision on objection was annulled, and the tax authority must reimburse X for court fees and legal costs
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.
