X lives in the Netherlands and is employed by Y BV. On October 31, 2014, X buys a car in Germany that qualifies as a new mode of transport. The purchase price includes 19% German VAT. X sells the car directly to Y BV. On November 4, 2014, X drives the car to the Netherlands. The inspector imposes an additional assessment on X regarding the intra-Community acquisition of the car. X can no longer reclaim the German VAT because the term for this has expired. X argues that the additional assessment must be omitted on the basis of fiscal neutrality and will appeal.
The Arnhem-Leeuwarden Court rules that the inspector is right to impose the additional assessment. The fact that X does not reclaim the VAT in Germany and the term has expired is for the account of X. The inspector also calculates the turnover tax to be paid correctly. The appeal is unfounded.
Source Taxlive.nl
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