Done everything that could reasonably be expected to ensure that delivering cars to Hungary was not part of the fraud chain
A’s activities consist of buying and selling (used) cars. In the first quarter of 2017, A delivered a total of more than 100 cars to Hungary-based KFT. The driver of KFT had a Syrian passport and a residence permit in Germany that was valid until December 8, 2016. The cars were collected from A. A’s company location with the help of car trailers. A issued invoices to KFT for the deliveries of the cars. KFT paid the invoices in cash on the spot. KFT has not declared any intra-Community acquisitions in Hungary.
Source BTW jurisprudentie in Dutch
