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VAT deduction denied for renting military vehicle – input tax correctly assessed

A person buys a military vehicle for rental to participants of airsoft and paintball events. Registered as an entrepreneur since 2019, but does not advertise his business. Due to the corona crisis, there is no turnover; the vehicle is sold in 2021, and the business is terminated. The court rules that there is no economic activity, and the VAT assessment is justified.

Source: fiscount.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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