- The District Court of Zeeland-West-Brabant has ruled that a national equestrian association based in Qatar, referred to as X, has not sufficiently demonstrated how the import of a jumping horse is related to taxable economic activities.
- X, which has no permanent establishment in the Netherlands, aims to promote equestrian sports in Qatar and derives its income mainly from payments received from a committee.
- In 2017, one of X’s horses sustained an injury and was imported to the Netherlands for training and recovery.
- X subsequently submitted a request for a refund of import VAT, which was rejected by the inspector on the basis that there was no economic activity involved.
- X appealed the decision, but the court upheld the inspector’s ruling, stating that X had not provided sufficient evidence to support its claim.
Source Taxlive
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