X breeds, trains and races horses.
The District Court of the Northern Netherlands ruled that X is not a VAT entrepreneur, referring to the Baštová judgment of the Court of Justice, case C-432/15. The prize money received by X cannot be regarded as consideration, as this depended on the classification of the horse.
Court of Appeal Arnhem-Leeuwarden confirmed that X does not carry out any economic activities with his horses, as the provision of a horse, with a view to that horse’s participation in a horse competition, is not a service for consideration. Indeed, this is only the case if X would already receive compensation from the organiser of the competition, regardless of the ranking of the horse on arrival at the competition.
The Supreme Court did not overrule.
Source: rechtspraak.nl
Latest Posts in "Netherlands"
- Netherlands 2026 Tax Plan: VAT Reversal, Property Rules, and Cross-Border Compliance Changes
- Court Ruling on Customs Debt Liability and Warehouse Regulation Compliance in Noord-Holland Case
- Supreme Court Ruling on VAT Refund Request and Objection Admissibility, September 12, 2025
- Court Denies Zero VAT Rate for Intra-Community Supplies Due to Insufficient Evidence
- Court Ruling on Tax Assessment and EU Defense Rights Principle Compliance