- The court ruled on December 15, 2022, regarding entrepreneurship and VAT.
- The claimant did not prove that they conducted qualifying economic activities.
- Article 7 of the VAT Act states that anyone independently conducting a business is an entrepreneur.
- The claimant must demonstrate eligibility for VAT deduction and prove they are a taxpayer.
- The claimant provided no new arguments or documents beyond what was previously submitted.
- The claimant and spouse operated businesses under different trade names, with shifts due to a mortgage application.
- The claimant ran two webshops, attempted real estate activities, and engaged in legal test cases but failed to prove economic activities for VAT.
- Submitted documents related to personal expenses, not business activities.
- No evidence of economic activities like invoices, payment proofs, or sales records was provided.
- For Dodge Vans activities, only one invoice for repairs was submitted.
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.
