Construction with delivery of car to private individual failed: VAT-taxed intra-Community acquisition

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


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