- Court case from Rechtbank Gelderland
- Appeal against refusal of refund request for zero rate tax on car deliveries
- No violation of defense principle
- Insufficient evidence provided by appellant to prove zero rate tax applies
- Issues with documentation of car deliveries to other EU countries
- Lack of clarity on actual destination of cars and intracommunity deliveries
Source: uitspraken.rechtspraak.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.