- The court ruled on a tax assessment for VAT on May 28, 2025.
- The taxpayer failed to prove eligibility for the zero rate.
- There were inconsistencies in the facts regarding the machine’s transport to Germany.
- No violation of the principle of legitimate expectation or prohibition of arbitrariness was found.
- The tax assessment does not need to be annulled due to the presumption of innocence.
- The appeal was dismissed.
- The machine was claimed to be sold to a buyer within the EU.
- The zero rate applies if the machine is transported to another member state and taxed there.
- The taxpayer must prove the conditions for the zero rate are met.
- The taxpayer cited transport documents and statements to support their claim.
- The inspector questioned the authenticity of the transport documents and statements.
- The court found the taxpayer did not meet the burden of proof.
- Issues included missing information in mileage logs and inconsistencies in transport documents.
- Information from the German tax authorities and witness statements raised doubts.
- The court noted varying statements about trips to Germany.
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.
