- A construction consultant who had been self-employed since 1975 and set up his own company in 2013 was also employed by a company in Saudi Arabia in 2014. He stopped generating turnover from Q2 2012 and only claimed input tax deductions in his VAT returns for 2013-2015.
- In 2021, he sold a boat he had renovated as a hobby project. The tax inspector claimed he hadn’t been a VAT entrepreneur since 2012 and imposed an additional assessment with a 10% default penalty.
- The Amsterdam Court of Appeal agreed, ruling that he had not carried out any economic activities and could not be regarded as a VAT entrepreneur, as he did not perform his consultancy work independently and there were no costs that only an entrepreneur would incur.
Source Taxence
