- X is a director of a holding company and STAK, which holds all shares in the holding company.
- Workspaces and archive storage are not accessible separately and do not have their own sanitary facilities.
- X rents the premises to the holding company, which is subject to VAT, and deducts input tax.
- The court rules that X is not entitled to deduct input tax and is not an entrepreneur for VAT purposes.
- The use of the premises is governed by the employment relationship between X and the holding company and has no independent significance.
- The appeal to the principle of neutrality fails and the appeal is unfounded.
- The rental of workspaces in a private residence to a related entity does not automatically qualify as an entrepreneurial activity for VAT purposes.
- The existence of a separate lease agreement and the charging of VAT by the landlord are not sufficient to establish entrepreneurship.
- The substance of the arrangement and the economic relationship between the parties must be considered.
- In this case, the court found that the use of the premises was ancillary to X’s employment with the holding company and did not constitute an independent business activity.
Source: taxlive.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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