- A company sold a batch of sports shoes to a German company in the third quarter of 2018
- The company applied a zero rate and requested a refund of input tax
- The tax inspector refused the input tax refund and zero rate application
- The inspector argued that the sports shoes were not transported to Germany and that the company would not pay the purchase invoices
- The court agreed with the inspector’s arguments
- The inspector filed an incidental appeal against the court’s decision to cancel the penalty for gross negligence
- The court found that the inspector had provided enough evidence of gross negligence, so the penalty was justified
Source: fiscount.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.