- The court is assessing whether the tax authority correctly imposed additional assessments.
- The dispute is solely about whether the zero rate was correctly applied by the taxpayer.
- The taxpayer argues that the zero rate applies to the sale of the horse, which was exported to the United States.
- The court determines that the zero rate applies if the horse was exported from the EU in connection with the sale, supported by evidence.
- The burden of proof that the zero rate was correctly applied lies with the taxpayer.
- The court finds that the taxpayer has met the burden of proof and demonstrated that the export of the horse was related to the sale.
- The court considers the circumstances surrounding the delay in the export of the horse and finds that the zero rate was correctly applied.
- Various evidence, including statements from involved parties and the timing of export-related activities, support the taxpayer’s claim.
- The court sees no reason to doubt the credibility of the evidence presented.
- Despite delays in export due to the buyer’s circumstances, the court concludes that the zero rate was appropriately applied.
Source: uitspraken.rechtspraak.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.
