- A court ruled that a doctor was incorrectly classified as a VAT entrepreneur.
- The doctor was registered as a sole proprietorship but did not conduct independent economic activities.
- Her partner was actually running the business and handling all administrative tasks.
- The partner was responsible for VAT filings and business operations.
- A VAT refund request led to an investigation revealing discrepancies in invoices.
- One invoice was actually a quote, not a valid invoice.
- The partner designed and managed the business processes and communications.
- The business was effectively operated by the partner, not the doctor.
Source: fiscaalvanmorgen.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.
