After A was dismissed in September 2011, he received unemployment benefits and, from 1 August 2014, social assistance benefits. He has been registered with the Chamber of Commerce since 1 September 2011. He tries to get contracts as a consultant Business Spirituality and Systems Integration Engineer (ICT). Over the period 5 September 2011 to 7 October 2012, the UWV reclaimed part of the unemployment benefit because A worked for his company. A’s appeal against this decision was dismissed up to and including the highest court. The Tax Authorities conducted an investigation and, as a result, imposed additional tax assessments for turnover tax from 2014 to 2016 for wrongly claimed input tax.
Source BTW jurisprudentie
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