- The court ruled that the claimant cannot be considered an entrepreneur for VAT purposes regarding activities in the specified company.
- The additional tax assessment was correctly imposed on the claimant after reduction upon objection.
- The court explained its reasoning and the implications of this decision.
- The defendant is required to submit relevant documents to the court, but failed to provide a copy of the tax assessment.
- The claimant provided a copy of the tax assessment, and the court considered itself well-informed despite the defendant’s omission.
- The court determined that the claimant did not suffer procedural disadvantage due to the defendant’s failure.
- According to the law, anyone independently conducting a business is considered an entrepreneur for VAT.
- The definition of an entrepreneur aligns with the term taxable person in the EU VAT Directive.
- The court examined whether the claimant conducted activities independently, in her own name, and under her own responsibility.
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.
