- Court ruling by Rechtbank Gelderland on 14-08-2024
- Issue with the application of the VAT law regarding intracommunity transactions with second-hand cars
- Use of pick-up declarations from the second delivery onwards with a new business from Bulgaria
- Lack of evidence of transport to another EU member state for the delivery
- Upholding of the tax assessment and a 25% penalty for gross negligence
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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