The lower court ruled that the appellant had not provided sufficient evidence to demonstrate engaging in economic activities during the years 2013, 2014, and 2015. The court also found that the appellant had not carried out preparatory actions related to the purchase and intended renovation of a ship, indicating a lack of business operations. The appellant’s complaint against the lower court’s decision was deemed unsuccessful, and it was concluded that the appellant did not meet the criteria of an entrepreneur, leading to the incorrect deduction of input tax. The ruling further confirms that the tax assessment was valid, and no independent grounds were raised against the penalty or interest charges.
Source: uitspraken.rechtspraak.nl
