- The ’s-Hertogenbosch Court of Appeal ruled that the import VAT on a show jumping horse is not deductible because the taxpayer did not carry out taxable economic activities.
- Prize money from competitions does not constitute consideration for a taxable service, in line with the Baštová judgment, and therefore does not give rise to a right to deduct VAT.
- Subsidies received from a committee were not linked to any taxable supplies, and no direct connection was shown between the import of the horse and activities giving rise to VAT deduction.
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