- Court Gelderland denies zero VAT rate for Dutch car dealer due to insufficient diligence with German buyer
- Zero VAT rate granted for Portuguese buyer
- Dutch car dealer sold used cars within and outside EU
- Applied zero VAT rate for sales to German and Portuguese companies
- Inspector denied zero VAT rate for total amount of 81,500 euros
- Dealer claimed sufficient research on buyers and referred to a June 2020 tax office letter
- Dispute over whether zero VAT rate was correctly applied and awareness of fraud chain
- German buyer: Court found insufficient diligence, not a regular buyer, and increased fraud risk
- Portuguese buyer: Court found no evidence of fraud chain awareness, granted additional refund of 1,365 euros
Source: taxence.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.
