Court Rules Doctor Not a VAT Entrepreneur Due to Lack of Independent Economic Activity

• 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.

---

---