In 2007, 2008, 2010 and 2012, H GmbH carried out six sale-and-leaseback transactions for E-GmbH, another company established in Germany. E-GmbH purchased new motorboats from E-sr, an Italian company, and then sold them to H GmbH, including German VAT. The tax authorities found that the boats were located in Italy at the time of sale and were not taxable in Germany. H GmbH reimbursed the VAT to the tax authorities, which was later repaid to the insolvency estate of E-GmbH. H GmbH requested the tax authorities to recalculate the VAT, but the request was rejected.
Source BTW jurisprudentie
See also
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