Application of zero rate for VAT in relation to export of horse – Court Decision

• The court is assessing whether the tax authority correctly imposed additional assessments.
• The dispute is solely about whether the zero rate was correctly applied by the taxpayer.
• The taxpayer argues that the zero rate applies to the sale of the horse, which was exported to the United States.
• The court determines that the zero rate applies if the horse was exported from the EU in connection with the sale, supported by evidence.
• The burden of proof that the zero rate was correctly applied lies with the taxpayer.
• The court finds that the taxpayer has met the burden of proof and demonstrated that the export of the horse was related to the sale.
• The court considers the circumstances surrounding the delay in the export of the horse and finds that the zero rate was correctly applied.
• Various evidence, including statements from involved parties and the timing of export-related activities, support the taxpayer’s claim.
• The court sees no reason to doubt the credibility of the evidence presented.
• Despite delays in export due to the buyer’s circumstances, the court concludes that the zero rate was appropriately applied.

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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