The Supreme Court ruled on February 25, 2025, that the principle of comprehensive VAT adjustment does not apply when tax authorities seek to increase a VAT balance by including input VAT payments already adjusted in a unchallenged conformity assessment. The court dismissed the appeal, stating that the principle cannot be invoked when the relevant administrative finding has already been transferred to another transaction’s proceedings. Essentially, a signed conformity certificate and its subsequent final assessment can only be altered through established review procedures, which were not pursued in this case.
Source: crowe.com
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.
