- The Arnhem-Leeuwarden Court of Appeal has ruled that the fiscal neutrality principle does not prevent an additional sales tax assessment for the intra-Community acquisition of a car.
- This decision was made in response to an appeal by X, who had purchased a car in Germany that qualified as a new means of transport and sold it directly to their employer, Y bv.
- X argued that the additional tax assessment should be omitted on the basis of fiscal neutrality, but the court disagreed.
- The Supreme Court declared the appeal in cassation unfounded without further reasoning. X was unable to reclaim the German VAT due to the expiration of the period for doing so.
Source Taxlive
