Court ruling on VAT law for second-hand car transactions with Bulgarian business results in penalty.

• Court ruling by Rechtbank Gelderland on 14-08-2024
• Issue with the application of the VAT law regarding intracommunity transactions with second-hand cars
• Use of pick-up declarations from the second delivery onwards with a new business from Bulgaria
• Lack of evidence of transport to another EU member state for the delivery
• Upholding of the tax assessment and a 25% penalty for gross negligence

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.