- Tax Jurisdiction Issues: The Zeeland-West-Brabant District Court determined that the Netherlands lacked full tax jurisdiction over horses 1 and 3, as evidence suggested they were not in the Netherlands at the time of delivery.
- Delivery and Ownership of Horse 2: The court upheld the additional VAT assessment for horse 2, confirming that the Irish buyer could dispose of it as co-owner and that it was present in the Netherlands during delivery.
- VAT Application Findings: The court found that the zero VAT rate was incorrectly applied to horses 1 and 3 due to their locations during delivery, while the assessment for horse 2 was justified.
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