The Supreme Court rules that X may not allocate the turnover to his ‘separate companies’ for the small business scheme. All business activities of X must therefore be taken into account together.
X is a tax adviser and has solar panels installed on his home in 2018. X wants to be relieved of his administrative obligations from 2019. The inspector refuses because X does not meet the conditions for the small business scheme (KOR) due to his turnover as a tax advisor. According to the Arnhem-Leeuwarden Court, X’s activities as a tax adviser must be included in the KOR. The application for exemption was rightly rejected. X appeals.
Source Taxlive
Latest Posts in "Netherlands"
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
