Request for refund of VAT through supplementary declaration not considered as appealable decision

• Case involves a request for a refund of VAT by the taxpayer
• The request for refund was made through a supplementary declaration, not a formal tax return
• The tax authority rejected the request as it was considered untimely
• The taxpayer must seek recourse through the civil court, as no appeal is allowed in this case
• The court ruled that the tax authority’s decision was in line with the interpretation of the law by the Secretary of Finance
• A supplementary declaration is not considered a tax return, but rather a request for a refund
• The court found that the request for refund should have been made at the time of the original tax return filing.

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.