- The Court of Appeal of Arnhem-Leeuwarden has set a turnover tax refund decision at €347,566. X, a car trader, delivered over 100 cars to Y in Hungary in 2017.
- X verified Y’s director and starting capital, as well as Y’s active VAT identification number during deliveries. X received CMR consignment notes for car transport and emails from Y confirming receipt of the cars. X followed instructions from the Tax and Customs Administration and reported unusual transactions.
- The District Court of The Hague ruled that X had done everything reasonably expected to avoid tax fraud and set the refund decision at €348,066.
- The inspector appealed, and the Court of Arnhem-Leeuwarden referred the case to a secrecy chamber where a compromise was reached, resulting in the refund decision being set at €347,566 and the inspector paying tax interest to X.
Source Taxlive
