Director of two cooperatives not a VAT entrepreneur

Procedure after Supreme Court referral 28 February 2020, ECLI:NL:HR:2020:330 .

An administration consultant/ tax adviser is a member and co-director of two cooperatives. He has received fees from both cooperatives for performing work towards each of the cooperatives.

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