Procedure after Supreme Court referral 28 February 2020, ECLI:NL:HR:2020:330 .
An administration consultant/
The question is whether he should be regarded as a VAT entrepreneur for these activities.
The Court of Appeal of ‘s-Hertogenbosch considers it plausible that he received this compensation in the capacity of an entrepreneur within the meaning of Article 7 of the OB Act.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Dutch Court Denies VAT Deduction for Crypto Platform Over Lack of Direct Service to Non-EU Clients
- No VAT Fiscal Unity: Foundation and BV Lack Required Financial Interdependence, Court Rules
- No Breach of Legitimate Expectation in VAT Reassessment for Foundation X, Court Rules
- No VAT group due to lack of majority of material control
- No taxable transaction for test placement of showjumping horses
