- X wrongly applied the margin scheme for cars in both situation 2 (134 cars) and situation 3 (231 cars).
- For situation 3, X is exempted from additional VAT because there was no further duty to investigate.
- For situation 2, X is not exempted from VAT because there were indications (German legal entities as previous holders) that required further investigation, which X failed to do.
- The margin scheme does not apply as X did not sufficiently prove the cars were previously supplied by persons entitled to VAT deduction.
- X’s appeal is partially granted.
Source: taxlive.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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