Court rules correctly denied zero rate in large-scale VAT fraud with export cars

• The Court of North Netherlands ruled that the application of the zero rate of VAT was rightfully denied due to fraud
• X bv, a company dealing with trading and repairing cars, was found to have issued false invoices for the export of cars
• The company treated the export of cars to foreign companies as intra-Community supplies, leading to VAT fraud
• The Court rejected X bv’s appeals based on principles of neutrality and equality
• VAT assessments totaling over €13 million were upheld by the Court
• The case was decided on February 26, 2024 by the Court of North Netherlands

Source: taxlive.nl

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