- The District Court of The Hague ruled that the trial placement of five showjumping horses at a foreign stable does not constitute a supply under the VAT Act 1968, leading to the annulment of an additional assessment, fine, and interest imposed on X BV.
- X BV had entered into an agreement with E LLC from the US where E would pay a deposit for trialing the horses, with only one horse ultimately sold and the rest either returned or sold to third parties, challenging the VAT inspector’s classification of the arrangement as a supply.
- The court found no transfer of ownership occurred during the trial period, affirming that the deposit indicated a temporary arrangement rather than a sale, which resulted in a limited adjustment to the VAT assessment for the undisputed amount related to Horse VI.
Source Taxlive
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