Dutch VAT entrepreneur emigrates but still conducts taxable activities in the Netherlands – Court ruling

• X, an emigrated VAT entrepreneur, provides services in the Netherlands
• The inspector concludes that X, despite emigrating, carries out VAT-taxable supplies and services in the Netherlands
• X operates an ICT business as a sole proprietorship
• X moved to the Seychelles and did not provide requested information to the inspector
• The inspector imposed information requests, followed by a VAT assessment for 2013 and a tax interest decision
• X appealed, disputing the amount of the VAT assessment
• The court ruled in favor of the inspector, stating that X had a burden of proof due to lack of information
• The inspector correctly determined that X’s business was in the Netherlands and all services were provided there
• The VAT assessment was based on bank transactions, including those related to the Seychelles company
• X failed to prove the assessment was too high
• The court denied X’s request for a hearing extension due to X’s failure to provide correct contact information
• X’s appeal was dismissed

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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