The interested party was fired by his then employer in September 2011 and from that moment onwards received unemployment benefits and from 1 August 2014 social assistance benefits. As of September 1, 2011, he is registered with the Chamber of Commerce under trade name A. Interested party tries to obtain contracts as a consultant Business Spirituality and Systems Integration Engineer (ICT). The interested party has a website called A.nl.
Over the period September 5, 2011 to October 7, 2012, the UWV reclaimed part of the unemployment benefit because the stakeholder was working for his company. The applicant’s appeal against this decision has been dismissed up to and including the highest court.
On 10 May 2017, the Tax and Customs Administration conducted an investigation into, among other things, the acceptability of the VAT returns from 2014 to 2016 and, as a result, imposed additional assessments for the wrongly claimed input tax.
It is in dispute whether the additional assessment was justified.
The stakeholder performed services in the field of Business Spirituality from 2014 to 2016, but did not request or receive any compensation for this, because the customers of these services cannot pay compensation. According to the court, it followed that the interested party was not a VAT entrepreneur. The interested party has also failed to demonstrate that he intended to provide taxable services. Although the interested party has stated that he intended to provide services for remuneration in the future, he has not substantiated these plans in any way with objective data. The website of the interested party does not describe which services he provides and for what remuneration, so that this website cannot be used as evidence.
The Court adopts this judgment from the court. The Tax and Customs Administration has rightly imposed the additional assessment.