- The District Court of Gelderland has ruled that X BV, a company focused on providing support to sports clubs and athletes, can rightfully invoke the Rompelman judgment as a ‘start-up’.
- The company’s preparatory work can be considered economic activities. X BV’s VAT deduction of €40,044 was disputed by the inspector who claimed that the company was a pure holding company and not a VAT entrepreneur.
- However, the court ruled in favor of X BV, stating that it is not a pure holding company as it has been managing the group from the start and is involved in marketing, sales, personnel policy, intellectual property acquisition, and customer acquisition.
Source Taxlive
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