- The court ruled that the conditions for applying the zero rate for intra-community supplies were not met, resulting in VAT being due.
- The taxpayer argued that the assessments and penalties were wrongly imposed, claiming compliance with the zero rate conditions and denying intra-community acquisitions.
- The inspector maintained that the assessments were justified due to non-compliance with zero rate conditions and lack of evidence of good faith.
- The court found that the taxpayer did not provide evidence of goods leaving the country, justifying the VAT reassessment.
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.
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