VAT due on intra-Community car acquisition

The Arnhem-Leeuwarden Court of Appeal has ruled that the fiscal neutrality principle does not prevent an additional sales tax assessment for the intra-Community acquisition of a car.
This decision was made in response to an appeal by X, who had purchased a car in Germany that qualified as a new means of transport and sold it directly to their employer, Y bv.
X argued that the additional tax assessment should be omitted on the basis of fiscal neutrality, but the court disagreed.
The Supreme Court declared the appeal in cassation unfounded without further reasoning. X was unable to reclaim the German VAT due to the expiration of the period for doing so.