- X is not considered a VAT entrepreneur for the years 2013-2015 by the Amsterdam Court of Appeal.
- X’s activities as a construction consultant lack the required independence as they are carried out from an employment relationship.
- X is also not considered a VAT entrepreneur for the renovation and sale of a boat due to the lack of durability required.
- The purchase of the boat in 1994, the long time span until its sale in 2021, and the absence of income from the boat in the meantime suggest that it was a private asset or hobby project.
- The VAT claimed by X for the years 2013-2015 was correctly reclaimed.
- The Supreme Court declared the appeal in cassation unfounded without further explanation.
Source: taxlive.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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