- Zero Rate Application and Burden of Proof: The Zeeland-West-Brabant District Court ruled that the zero VAT rate for intra-Community supplies only applies if the goods are transported to another Member State and the customer is a taxable person, with the burden of proof resting on the supplier, A.
- Failure to Provide Evidence: A failed to provide necessary transport documents and evidence that the goods supplied to a Belgian company were subject to tax in Belgium, despite repeated requests from tax authorities, leading to the denial of the zero rate application.
- Court’s Conclusion: The court upheld the tax inspector’s decision to impose additional VAT assessments due to A’s inability to substantiate the application of the zero rate, emphasizing that claims of fraud do not absolve the supplier from the obligation to provide documentation as required by law.
Source BTW jurisprudentie
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