- The court ruled that the tax assessment for horses sold from a Polish stable was wrongly imposed, as these sales are taxed in Poland, not the Netherlands.
- X and his spouse run a veterinary practice with each holding a 50 percent interest through their companies.
- An investigation was initiated in 2021 due to suspicious transaction reports involving large cash deposits by X, claimed to be from horse sales.
- The tax assessment for 2017 to 2021 was contested.
- The assessment was reduced to 77,520 euros and correctly imposed on X, not the partnership.
- Financial transactions were conducted through X’s personal and holding accounts.
- X’s claims for margin scheme and reduced VAT rate were rejected.
- The reduced VAT rate applies only to horses for human consumption, agriculture, or breeding.
- X’s appeal was partially successful.
Source: taxlive.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.
