The Zeeland-West-Brabant District Court has ruled that it is not plausible that the deliveries took place in the Netherlands, so that VAT was incorrectly charged. The interested party demonstrates that it has paid the undue VAT, so that it can deduct it as input tax.
The dispute concerns the additional assessment for turnover tax for the years 2015 and 2016 and the first quarter of 2017, as well as the refund decision for the first quarter of 2017.
Source
