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Tax Law Case: Application of Zero Rate on Car Deliveries

  • 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.

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