From 1 January 1993, in the trade of goods between EU Member States, zero-rated exports were relabelled as intra-Community supplies of goods. Just as exporters must justify the zero rate, taxable persons making intra-Community supplies must hold evidence showing that the conditions for zero rating these supplies are fulfilled. In this article, the author examines the conditions and circumstances under which such supplies made from the Netherlands are zero rated. Some of the principles developed by Dutch judicial institutions are spectacular and may also be of interest to VAT practitioners in other Member States.