- Belgian Court of Appeal ruled that the tax administration wrongly imposed conditions for VAT exemption on exports.
- The case involved a horse trader who sold two horses to Swiss clients but exported them later.
- The tax authorities denied the VAT exemption, claiming the horses were used within the EU for too long.
- The Court of Appeal overturned the decision, stating that there is no legal deadline for export and temporary use within the EU before export does not prevent the exemption.
- The Court emphasized that the only decisive criterion is the actual export of goods from the EU.
- The Court also cited EU case law that prioritizes actual export over timing.
- The tax authorities’ reliance on ECJ case law was rejected by the Court.
Source: vat-consult.be
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.
