A is an association of motorcycle enthusiasts of the Birmingham Small Arms (BSA) brand.
The question is whether A has correctly filed the VAT return. More specifically, it is in dispute whether A has rightly been designated as an entrepreneur. If this question is answered in the affirmative, it is in dispute whether there is one or more economic and non-economic supplies and whether these supplies are exempt from VAT.
In the opinion of the District Court of The Hague, A wrongly reported output VAT in its return. It is true that it performs some taxable services, such as the sale of products in a webshop/club stand and the sale of advertising space in the club magazine, but this does not exceed the turnover limit of the small business scheme (KOR). It is not plausible that the contribution that A collects is directly related to its economic performance.
Source BTW jurisprudentie
