A claimed zero rate in her VAT return in connection with her sale and delivery of a horse, because the horse was exported to the United States in connection with her delivery.
The tax authorities refused the zero rate and imposed an additional assessment.
The District Court of Zeeland-West-Brabant ruled that A had not demonstrated with what it submitted and stated that until the moment of export it had the power to dispose of the horse as owner and thus had the export in the context of its delivery. occurred.
Source
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