After the third referral by the Supreme Court, the Arnhem-Leeuwarden Court ruled that the inspector did not make it plausible that X2 bv only had the role of financier or lender in the trading chain. It is true that the cars were actually stored elsewhere, but it was X2 bv that registered the cars with its own insurer and assumed that it ran the inventory risk for this. X2 bv has therefore rightly deducted the input tax in question.
Source: taxlive.nl
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