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
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