- X is a dealer of exclusive Mercedes cars and uses a hire-purchase construction.
- X applied the zero rate incorrectly for the sale of one car and is therefore liable for €12,699 in VAT.
- The court ruled that X is a VAT entrepreneur and is entitled to a refund of the VAT charged to her.
- The court accepted X’s claim for internal compensation, reducing the tax assessment to €12,699.
- The penalty was annulled because it was imposed in violation of the ne bis in idem principle.
Source: nlfiscaal.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.
