- X incorrectly applied the zero rate of VAT for the delivery of cars with pick-up declarations
- The Court of Gelderland ruled that X cannot use pick-up declarations as there is no fixed customer
- X sells second-hand cars and claimed to deliver most of them to Z in Bulgaria using pick-up declarations
- The Bulgarian Tax Authority confirmed that Z does not exist at the given address
- The tax authority imposed a tax assessment and stated that the pick-up declarations were flawed
- The Court ruled in favor of the tax authority, stating that X cannot use pick-up declarations for deliveries to Z
- Z is not a fixed customer as it existed for less than a year and X started using pick-up declarations after just one delivery
- X cannot determine if the cars were transported to other EU countries, so Z cannot become a fixed customer retroactively
- The penalty for gross negligence was also upheld
- The appeal was dismissed by the Court of Gelderland
Source: taxlive.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.
