Sale of half owned horses is a supply of goods for VAT purposes

The District Court of Zeeland-West-Brabant has ruled that the sale of 50% ownership of show jumpers by X is considered a transfer for VAT purposes.
X had applied the zero rate to the sales, but the court found that the buyers could dispose of the horses as co-owners and therefore there was a delivery for sales tax.
X failed to prove that the conditions for applying the zero rate were met for all horses, so the additional tax assessment was reduced only for the horses where the zero rate had been correctly applied.
The appeal was successful, despite the inspector’s failure to submit all file documents.