The case discusses whether the taxpayer qualifies as a VAT entrepreneur and whether a portion of the revenue constitutes a non-taxable gift element. In accordance with VAT laws, an entrepreneur is someone conducting business independently or operating assets for sustainable income. The text also refers to EU VAT guidelines regarding economic activities. The court rejects the taxpayer’s claim that their activities didn’t constitute sustainable participation in economic activities, given their sale of products over several months. The court also dismisses the argument that a part of the revenue should be considered a gift, as it doesn’t fall outside the VAT calculation. The court concludes that the entire revenue is subject to VAT.
Source: uitspraken.rechtspraak.nl
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