The seller failed to prove a zero-rated delivery to another EU member state because she lacked the buyer’s VAT identification number and the buyer picked up the car in person. A company purchased four cars from Germany on a hire-purchase basis and reported it as an intra-community acquisition in its VAT return. The tax inspector requested more information but did not receive it, leading to an additional VAT assessment and a fine. The court ruled that the company is a VAT entrepreneur but wrongly applied the zero rate for the car delivery without proper proof of shipment to another member state. The fine was annulled due to a previous similar fine.
Source Taxence
Latest Posts in "Netherlands"
- Tax Classification of Parking Lot Parcels with Paving: A-G’s Conclusion on VAT Status
- E-invoicing obligation in the Netherlands: where does The Hague really stand?
- AG Dutch Supreme Court: When Does Brick Paving Qualify as Developed Land in Dutch Law?
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Netherlands Reveals Four-Phase Plan for EU ViDA Implementation by 2030 Deadline
