- The Zeeland-West-Brabant District Court determined that the taxable event was the supply leading to the export, not the export itself, and ruled against X’s claim for applying a zero rate on the sale of a sport horse to a Malaysian buyer.
- X sold the horse for €132,500, intending it for the Southeast Asian Games, but the horse was not exported until August 12, 2017, after X’s control over it had effectively ended due to prior delivery for a selection competition in Belgium.
- The court found X’s arguments, including that the competition was originally scheduled in Malaysia, to be unconvincing, leading to the inspector’s levy of €27,825 and a default penalty of €500.
Source Taxlive
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