- The entrepreneur’s application of the zero rate of VAT when selling half of the property of horses depends on the transport of the horses.
- In some cases, it has been proven that the horses were transported abroad in connection with the sale.
- However, the Tax and Customs Administration has imposed an additional tax assessment after a due diligence.
- The court determines that the horses have been delivered and that the entrepreneur is entitled to the zero rate of sales tax in cases where the transport has been proven.
- However, in cases where there is no evidence of transport in connection with the delivery, the zero rate is denied.
Source Taxence
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