- A taxable person is anyone who, independently of where, independently carries out economic activities
- An economic activity only exists if an activity has the consequence that one of the chargeable events referred to in Article 2 of the VAT Directive occurs. This applies, for example, to the delivery of goods or services for consideration.
- A supply of goods/services is only provided for consideration if there is a legal relationship between the supplier and the recipient in which reciprocal benefits are exchanged, and the compensation received constitutes the actual equivalent for the service provided to the recipient.
- There must be a direct link between the performance on the one hand and a consideration actually received on the other. The mere fact that a service is provided for consideration is not sufficient to establish that there is an economic activity. All circumstances under which the performance takes place must be examined, such as the size of the clientele and the amount of revenue (see points 21 to 31 of the ECJ Borsele case, C-520/14)
- The court of Noord-Holland does not consider it plausible that the foundation performs economic activities. The compensation received, even though it is not symbolic, is considerably lower than the actual value of the services provided. The idealistic objective of the foundation is also relevant.
Source: rechtspraak.nl (Dutch)
