Consecutive horse shipments qualify as one for VAT

• Consecutive shipments of a horse qualify as one shipment for VAT
• X bv sold a horse to a customer in the United States in 2012
• Two shipments were made for the delivery of the horse, one from Belgium to the Netherlands and the other from the Netherlands to the United States
• Dispute over where, when, and to whom the horse was delivered
• The consecutive shipments of the horse were considered one shipment for VAT by the Court
• The appeal of the inspector based on the presumption of evidence failed
• The inspection of the horse in the Netherlands was deemed necessary for export approval
• X bv’s appeal was successful in the higher court

Source: taxlive.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.

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