- The Court of Appeal in The Hague ruled that X bv did not provide evidence for the deduction and application of the zero rate on sales tax for the delivery of a batch of shoes to a German customer.
- The inspector was justified in correcting the deduction and refusing the zero rate application, as X bv did not transport the goods to Germany and did not intend to pay the purchase invoices.
- The appeal by X BV was unfounded, and the inspector’s incidental appeal was well-founded, resulting in the rightful imposition of a misdemeanor fine.
Source Taxlive
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