Request for VAT refund denied due to procedural errors, taxpayer advised to seek civil court

• The case involves a request for a refund of VAT by the taxpayer.
• The taxpayer incorrectly charged VAT and issued credit invoices to correct the error.
• The court determines that the request for a refund is a request for a discretionary reduction, which cannot be appealed.
• The taxpayer should seek recourse with the civil court.
• The court concludes that no appeal was possible and the taxpayer’s objection should have been declared inadmissible.
• The court orders the tax authority to reimburse the taxpayer for the paid court fees.
• No costs are awarded to the taxpayer as the appeal was successful on grounds not raised by the taxpayer.

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.