The Balearic Supreme High Court has rejected an appeal presented by Rafael de Lacy, head of the Council of Majorca's planning department, against a bill for the payment of IVA or VAT on a boat which he purchased in England in 1991. The appeal also challenged the amount of IVA charged. The boat, a Fairline model Targa 33, had been valued at 4.5 million pesetas (about 30'000 euros). De Lacy, in his appeal, said that there had been a time lapse of more than six months in producing the evaluation which led to the IVA bill. He also challenged the amount, indicating that the boat's value was determined by the bill of sale, which put it at £15'000. But the court rejected all his allegeations, saying that whatever date was taken for the five year period of proscription, the tax inspection was completed within the period, despite the interruptions. The court also said that the evaluation of 4.5 million pesetas was considered correct, and it represents the sales value of the boat, taking into account its age. It ruled that it was up to De Lacy to prove that the boat deserved a lower evaluation, and as he did not do so, the taxable basis remains as originally quoted.


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