In 2016, fiscal entity A sold a horse to B for €440,000. No VAT was charged on the invoice. B’s son, C, participated in eleven competitions with the horse in Europe between July 28, 2016 and August 27, 2016. C is the director of D LLC, which is registered as the owner of the horse in the FEI database from July 27, 2016. The horse was exported to the United States on September 7, 2016. The Tax Authorities levied additional VAT on the supply of the horse. The Zeeland-West-Brabant District Court concluded that the horse had already been transferred to B or C before the export, and therefore, the Tax Authorities were right to levy additional VAT.
Source BTW jurisprudentie
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