Clock dealer could only reclaim Spanish purchase VAT in Spain

• Vof X traded in exclusive watches bought from entrepreneurs and individuals at fairs in the Netherlands and abroad.
• They also directly purchased watches from entrepreneurs, including A in Spain.
• During a business visit, the inspector found that X bought new watches from A in Spain, including Spanish VAT, and sold them in the Netherlands using the margin scheme, which was not allowed.
• The inspector issued a VAT assessment for 2016 of €… after a book inspection.

Source: futd.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.