- The plaintiff delivered vehicles to other EU countries in 2016, with buyers transporting or shipping them abroad.
- For some deliveries, the plaintiff lacked required proof of export, such as Gelangensbestätigungen or other acceptable documentation.
- In some cases, foreign vehicle registration could be proven, but the names of the registrants were unknown.
- One delivery had an international consignment note as evidence.
- The court granted tax exemption for some disputed deliveries where objective proof (like timely foreign registration) of exemption requirements was provided.
Source: datenbank.nwb.de
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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