- Case heard at Rechtbank Zeeland-West-Brabant
- The court ruled that the zero rate applies if the horse was exported from the EU in connection with the sale, supported by evidence in books and records
- Evidence showed that the horse’s ownership had transferred before export to the US, leading to correct VAT assessment by the tax authority
- The court rejected the taxpayer’s argument for VAT deduction and denied request for referral to the European Court of Justice
- The court found the VAT assessment and interest calculation to be accurate, with interest amount following the tax assessment amount.
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.
