Appeal Court Rules Incidential Sale of Yacht is Subject to VAT and Margin Scheme Applies

• The court ruled that the incidental purchase and sale of a yacht is an economic activity subject to VAT.
• The court found that the inspector’s interpretation of the term “reseller” had no basis in the VAT directive.
• The court determined that the resale of the yacht falls within the scope of the margin scheme.
• The court concluded that the inspector’s appeal was unfounded.

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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