- Taxpayer did not have a facture for gold jewelry
- Customs authorities used Koningswatermethode to determine value
- Taxpayer relied on customs website information
- Taxpayer disputed goudtest results
- Dispute over goudgehalte of jewelry
- Taxpayer liable for VAT on gold jewelry
- Taxpayer not entitled to reizigersvrijstelling
- Taxpayer had burden of proof for exemption from VAT and customs duties
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.
