Court ruling on entrepreneur’s VAT status: lack of economic activities leads to denial of VAT refunds

The court is determining whether the individual is considered an entrepreneur for VAT purposes
To be considered an entrepreneur, one must independently carry out a business or profession with the intention of obtaining sustainable revenue
The burden of proof lies on the individual to demonstrate the presence of economic activities for VAT purposes
Failure to provide information or evidence of business activities leads to the conclusion that the individual has not conducted economic activities
Declarations made during a tax audit without supporting evidence are not sufficient to prove entrepreneurial activities

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.