Article 6c, paragraph 2, VAT Act 1968. The freight transport service to Morocco that the interested party performs on behalf of private individuals can only be taxed to a small extent in the Netherlands.
An offense fine has rightly been imposed on the interested party because it is due to the (conditional) intent of the interested party that the turnover tax on the aforementioned freight transport service has not been paid.
Source: rechtspraak.nl
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