Our client, a professional Dutch commission agent dealing with show jumping horses, acted as an intermediary in 2015 in relation to the purchase of two show jumping horses. Following an audit of our Client in 2020, a substantial VAT assessment for 2015 was imposed by the Dutch tax authorities. Schelstraete Advocaten objected to this assessment. The horses in question were not located in the Netherlands at the time of the sale nor were they ever delivered to the Netherlands. For that reason, Schelstraete Advocaten argued that the Dutch tax authorities were not entitled to levy any VAT.
The Tax Inspector declared the objection well-founded and reduced the assessment to nil.
This case is one of the many VAT cases being handled by Schelstraete Advocaten. This is one of the first judgements and we expect more judgements will follow.
If you would like more information or advice on this topic, please feel free to contact us.
Client was assisted by Rudolf Kaarsemaker