The 1986 Rompelman judgment revolves around the question of whether someone can be regarded as an entrepreneur for VAT purposes.
This judgment established important criteria for qualifying as an entrepreneur for VAT purposes, as well as when entrepreneurship begins. Before an entrepreneur actually starts his economic activity, preparatory acts can already be considered as entrepreneurial activities.
- Practical consequences
- Consequences for entrepreneurs who have solar panels and have therefore registered for the small business scheme (KOR).
Source: www.btwinstituut.nl
