- X started online fitness coaching services in May 2017
- Charges $299 per month for services
- Majority of clients are individuals outside the EU
- Operates business from home in the Netherlands
- Dispute over overpaid VAT for second quarter of 2022
- Dispute over the classification of services provided to individuals outside the EU
- Court rules that services qualify as those provided by advisory persons or consultancy firms
- Services are not considered to be provided in the Netherlands
- X entitled to a refund of €7,091
- Decision made by Rechtbank Gelderland on March 22, 2024
Source: nlfiscaal.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.
