- The Court of Appeal ruled that selling 50% civil-law ownership of showjumping horses to foreign customers does not qualify for the zero VAT rate for export.
- This is because the transfer of co-ownership rights is considered a domestic supply, not an intra-Community transport or export of goods.
- Consequently, an additional VAT assessment of €117,460 against X BV was upheld, overriding a previous proportional reduction due to an administrative error.
Source Taxlive
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