- The Court of Appeal ruled that X was wrongly denied access to the KOR and does not owe VAT on the contribution.
- The inspector failed to show a direct connection between the contribution and X’s activities.
- X is an association that maintains BSA engines and requested the KOR be applied from 1 January 2020.
- The District Court ruled that X is only a VAT entrepreneur for specific sales and not for the contribution.
- The inspector must return €3339 to X. The Court of Appeal confirmed this ruling, stating that X acts as a cost-sharing center rather than an organizer of activities.
Source Taxlive
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