- X BV, a used car dealer, applied the zero VAT rate for intra-Community supplies of cars to a Bulgarian sole proprietorship, Y, despite lacking proper documentation like CMRs or export insurance, and largely receiving cash payments.
- The Arnhem-Leeuwarden Court of Appeal denied the zero rate, finding X BV failed to provide sufficient evidence of transport and receipt in another Member State, noting deficiencies in “pick-up declarations” and the irregular nature of the customer relationship.
- The Supreme Court declared X BV’s subsequent appeal inadmissible due to the non-payment of court fees, thus upholding the Court of Appeal’s decision and the additional assessment and misdemeanor penalty against X BV.
Source Taxlive
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