Court Rules Against Taxpayer in Zero-Rate VAT Case Due to Insufficient Evidence

• The court ruled on a tax assessment for VAT on May 28, 2025.
• The taxpayer failed to prove eligibility for the zero rate.
• There were inconsistencies in the facts regarding the machine’s transport to Germany.
• No violation of the principle of legitimate expectation or prohibition of arbitrariness was found.
• The tax assessment does not need to be annulled due to the presumption of innocence.
• The appeal was dismissed.
• The machine was claimed to be sold to a buyer within the EU.
• The zero rate applies if the machine is transported to another member state and taxed there.
• The taxpayer must prove the conditions for the zero rate are met.
• The taxpayer cited transport documents and statements to support their claim.
• The inspector questioned the authenticity of the transport documents and statements.
• The court found the taxpayer did not meet the burden of proof.
• Issues included missing information in mileage logs and inconsistencies in transport documents.
• Information from the German tax authorities and witness statements raised doubts.
• The court noted varying statements about trips to Germany.

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.

---

---