- Transfer of Ownership: The Zeeland-West-Brabant District Court ruled that the power to dispose of the horses was transferred directly to the buyers at the time of sale, supported by purchase agreements and the buyers’ registration in the Fédération Equestre Internationale (FEI) database prior to export.
- VAT Dispute: The court found that the application of the zero VAT rate for the export of the horses was justified, as the sale conditions indicated immediate ownership transfer, and X BV failed to demonstrate that it could reclaim the additional VAT from customers for most horses sold.
- Assessment Adjustment: For one horse, the court accepted the export as the moment of delivery due to quarantine requirements, reducing the tax assessment from €560,700 to €518,839, while acknowledging the remaining value of the rejected horse at €25,000.
Source Taxlive
