The client, a professional broker in show jumpers, acted as an intermediary in 2015 with regard to the purchase of two show jumpers. Following an audit in 2020, a substantial VAT assessment for 2015 is imposed on the client. Schelstraete Advocaten objected to this assessment. After all, the horses in question were not located in the Netherlands at the time, nor were they delivered to the Netherlands. For that reason the Dutch tax authorities were not entitled to levy the tax.
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 lawyers. This is one of the first judgments. More judgments will follow shortly.
The client was assisted by Rudolf Kaarsemaker.
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