Amsterdam Court of Appeal: Civil form drives who is the supplier

The Amsterdam Court of Appeal confirms that, for determining the VAT performing entrepreneur, the decisive factor is the civil-law form. X, who initially operated a sole proprietorship, subsequently registered four different limited partnerships (cv) at the Chamber of Commerce. However, based on the facts and X’s statements, no valid cv formations were established, and X was rightly considered the VAT performing entrepreneur.

Source: taxlive.nl

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