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

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.