- The case involved a Dutch supplier who applied a zero VAT rate on the delivery of agricultural machinery to a German customer but faced a dispute with tax authorities regarding the actual transportation of the machine to Germany, leading to an additional tax assessment.
- The court found significant irregularities in the evidence provided, including missing data in trip logs, inconsistencies in registered distances, and issues with signatures on consignment notes, ultimately concluding that the delivery to Germany was not plausible.
- The court rejected arguments based on the protection of legitimate expectations and the presumption of innocence, emphasizing that each transaction must be evaluated independently for zero-rate eligibility and that the tax court is not bound by criminal court acquittals.
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