- Court rules that ownership of most horses was transferred directly to buyers.
- X BV sold expensive sport horses outside the EU in 2015.
- Dispute over whether the zero VAT rate was correctly applied at export.
- Inspector claims horses were not delivered at the later export date.
- A tax assessment of €560,700 with €105,492 interest was imposed in 2020.
- One horse was given as a gift after failing a medical check.
- Buyers were registered as owners in the FEI database before export.
- X BV cannot prove it cannot recover VAT from buyers, except for the rejected horse.
- The rejected horse still valued at €25,000.
- Only one horse’s export is accepted as the delivery moment due to quarantine and travel arrangements.
- Tax assessment reduced to €518,839.
Source: taxlive.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.
