- A director-major shareholder who has an employment contract with a company where he owns more than half of the shares is not considered an entrepreneur for VAT purposes
- Using parts of a director-major shareholder’s own home for work purposes does not qualify as a separate activity for VAT purposes
- The burden of proof is on the taxpayer to show they are entitled to deduct input tax related to the construction and furnishing costs of workspaces in their home
- The use of workspaces and archive space in the home is controlled by the employment relationship, not a separate rental agreement
- The taxpayer does not qualify as an entrepreneur for VAT purposes in relation to renting out workspaces and archive space in the home.
Source: uitspraken.rechtspraak.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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