The District Court of Zeeland-West-Brabant rules that X carries out a VAT-taxed intra-Community acquisition of a new means of transport. All contractual agreements in conjunction lead to the conclusion that X can already use the car as owner in 2013, despite the six-month lease for legal delivery.
Source Taxlive
Latest Posts in "Netherlands"
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
- Penalty for payment of additional VAT assessment reduced due to incidental negligence