The Zeeland-West-Brabant District Court ruled that X did not prove that he was conducting an economic activity, so he is not entitled to a refund of input VAT. X bought an old army car with the intention to rent seats for airsoft and paintball events, but due to the pandemic, all events were cancelled, and he had no turnover. The court found that X did not have agreements obliging participants or event organizers to rent seats, so there was no VAT entrepreneurship. The court also found the default penalties justified.
Source Taxlive
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