An architectural consultant has been self-employed since 1975. Since 2013, he has been working from a company. In 2014, he joined a company in Saudi Arabia. Since the second quarter of 2012, the advisor has not realised any turnover. In 2013, 2014 and 2015, he only includes VAT deductions in his VAT returns. In 1994, the consultant bought a boat to renovate. That boat was sold in 2021. The advisor sees this as a company. The inspector believes that the consultant has not been a VAT entrepreneur since 2013. Since then, there has been no longer any pursuit of revenue through participation in economic traffic. Hof Amsterdam agrees.
What about the renovation of the boat?
Source: www.fiscount.nl
