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.

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.