Court of Appeal The Hague: Taxpayer Fails to Prove Entrepreneurial Activities for VAT Purposes, December 2022

• 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.

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