- A company trading in show jumping horses sold 50% ownership shares to buyers in Belgium, Sweden, and the US without charging VAT, claiming these were not deliveries or that the place of service was outside the Netherlands.
- The court ruled that selling 50% ownership constitutes a delivery, transferring ownership rights.
- To apply the 0% VAT rate, horses must be transported to another EU country and acquired by a taxable person.
- The 0% VAT rate was rightly denied for some sales due to insufficient proof of transport and incomplete transport documents.
- The court initially used an incorrect calculation, but the additional tax assessment remains valid.
Source: fiscount.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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