- The case involves an appeal regarding whether additional tax assessments were correctly imposed.
- The main issue is whether the taxpayer acted as an entrepreneur for VAT purposes when selling building plots.
- The court considered the definition of entrepreneurship under the Dutch VAT Act and EU VAT Directive.
- Entrepreneurship is not applicable if an activity is incidental or merely involves managing private assets.
- The taxpayer claimed the property was initially bought for personal use, not for business exploitation.
- The property was sold after being deemed unsuitable for living, and the division into plots was to facilitate sale.
- The taxpayer argued the actions were not entrepreneurial but rather management of private assets.
- The court noted that entering into agreements and obligations related to property development indicated entrepreneurial activity.
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.
