District Court Rules X Liable for Reverse Charge VAT: Clarifying VAT Identification and Liability

The District Court of Noord-Holland ruled that X, identified as an entrepreneur with holding and financing activities, is liable to pay reverse charge VAT.
X was registered for VAT purposes as an exempt trader in 2010, but the dispute arose when X purchased services from foreign service providers between 2016 and 2020.
The court concluded that X qualifies as an entrepreneur for the purposes of the place of supply rules, and therefore is liable to pay reverse charge VAT for the services provided by entrepreneurs in other EU Member States.