Fiscal unit A operates bunker vessels (inland shipping). On June 14, 2013, A purchased a motor yacht for €165,000 under the margin scheme. A has entered the yacht as stock on the balance sheet. In 2014 A made various costs (a total of €8,140) for the yacht: a new hood, insurance, an annual berth, fuel and new antifouling and zinc anodes. The input tax of €1,251 in total has been deducted. A has not bought or sold any other pleasure yachts in the years 2009 up to and including the present. The yacht was not used during the period it was owned. A had bought the yacht to resell it at a profit. This has been waived due to hidden defects in the yacht. On December 9, 2014, A delivered the yacht to one of her DGA’s for €72,500.
In dispute is whether there is an economic activity and, if so, whether the margin scheme applies.
Source BTW jurisprudentie
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