A seller who occasionally purchases and sells exclusive passenger cars is a VAT entrepreneur

The North Holland District Court has ruled that X bv is considered a VAT entrepreneur for turnover tax, specifically due to the occasional purchase and sale of high-end passenger cars.
X bv, founded in 2020, imported four cars from Germany in the third quarter of that year.
The company submitted a VAT return with intra-Community purchases and sales, as well as deduction of input tax.
The inspector disputed X bv’s application of the zero rate to a sale to Spain.
X BV objected and appealed, leading to a dispute over its VAT entrepreneur status.
The court ultimately ruled in favor of X bv, stating that the inspector failed to prove that the company is not a VAT entrepreneur.
Additionally, the court annulled a payment default fine imposed on X bv, citing the ne bis in idem principle, despite a previous fine being canceled. X BV’s appeal was deemed well-founded.

Taxable person