A characteristic of many entrepreneurs is that they see opportunities everywhere. It is therefore possible that an entrepreneur undertakes other activities in addition to his core business . The question then arises whether the entrepreneur can be regarded as a VAT entrepreneur for all his activities. The well-known Kostov judgment from 2013 (C-62/12) outlined the boundaries of VAT entrepreneurship, but the question is whether this still fully covers the load, given a recent conclusion by AG Kokott.
Source: btwinstituut.nl
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