Trends in property acquisition tax

That is not correct. You only pay VAT once in the EU. For example, a ship for 100,000 euros net. Shipyard NL. Buyer German. You decide whether the takeover and payment including BTW, which is the name for VAT there, is in NL or takeover in D. and taxation here. Same with cars, with everything. Karsten

Actually, I only claimed that the legislator can also come up with ways in which private individuals can be subject to VAT and illustrated this with an already existing example.
Moreover, in your example, the buyer of a new ship (with less than 100 operating hours or first commissioning less than 3 months ago) over 7.5m is also subject to VAT in Germany. That means even a private person who would buy the ship would have to register the VAT here. For that, it is then tax-free in NL.
I did not write anything about double VAT.

However, if you now claim that there is no double VAT burden, I have to strongly disagree. There are indeed isolated cases (e.g. in chain transactions, missing proof of exemption domestically, and incorrect invoicing) where buyers and sellers may be charged VAT.