- X is denied the 0% VAT rate for delivering a racetrailer to Belgium due to lack of transport and tax evidence.
- The additional VAT assessment remains, but the penalty is reduced by 5% for exceeding a reasonable time limit.
- X failed to prove eligibility for the 0% rate and could not justify extra input tax deduction.
- The court rules the penalty is appropriate, and the appeal is dismissed except for the penalty reduction.
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.
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