- A company applied the 0% VAT rate on car sales, claiming the cars were delivered to former Eastern Bloc countries.
- The tax inspector found the cars actually went to Germany and denied the 0% rate, issuing additional VAT assessments and penalties for intentional underpayment.
- The Supreme Court ruled that intentional VAT evasion in another EU country does not justify a penalty for underpayment in the Netherlands.
- The penalties were overturned, but the additional VAT assessments remain.
Source: fiscount.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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