- Case involves the sale of a horse and the location of delivery
- Dispute over whether the horse was delivered in the Netherlands or Belgium
- Tax assessment based on assumption of delivery in the Netherlands
- Taxpayer argues that ownership transfer occurred when the horse was exported
- Court finds evidence supporting the horse being in Belgium after the alleged delivery date
- Insufficient evidence to support tax assessment for delivery in the Netherlands
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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