- The case concerns whether the transfer of vehicles constitutes a transfer of a going concern under Article 37d of the Dutch VAT Act.
- The court finds that, based solely on the settlement agreement, only a stock of vehicles was transferred, not (part of) a business.
- However, all factual circumstances must be considered, and there are indications that the transfer was part of a broader transaction aimed at transferring the business, including vehicles, to another party.
- The court finds insufficient evidence in the file to conclude that this broader scenario is proven.
- The appeal is dismissed; the claimant bears the burden of proof and did not meet it.
Source: uitspraken.rechtspraak.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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