- Tax advisor X and his wife Y formed a silent partnership
- In 2018, they obtained a house with VAT charged on construction costs
- They rented a room in the house to BV A for use as an office
- X claimed VAT refund for part of the construction costs and rent
- Inspector denied refund, stating it was not an independent office
- X appealed, arguing that renting the room was an economic activity
- Court ruled in favor of X, based on previous judgments
- Inspector appealed again, citing a different case
- Amsterdam Court upheld the initial ruling, stating the rental was an economic activity
- X and Y jointly provided the room to BV A and acted independently
Source: futd.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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