Zero Rate Not Applicable: Sport Horse Delivered in the Netherlands

• The court ruled that the zero rate does not apply to the delivery of the sport horse.
• The court found that the delivery of the sport horse took place in the Netherlands.
• The court determined that the export to Malaysia was not related to the delivery of the sport horse.
• The court found that the seller had lost control of the sport horse at the time of the selection competition.
• The court concluded that the seller had delivered the sport horse before the export to Malaysia.

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.

---

---