- The court case was held at Gerechtshof Arnhem-Leeuwarden on June 3, 2025.
- The case involves the definition of entrepreneurship under the Dutch VAT law.
- An entrepreneur is defined as anyone who independently conducts a business.
- The VAT directive defines a taxable person as anyone conducting an economic activity independently.
- Economic activities include manufacturing, trading, and service provision.
- The case established that the individual involved lent money and received interest, qualifying as an economic activity.
- The individual is considered an entrepreneur for VAT purposes.
- The individual claims to form a VAT fiscal unity with two other entities since 2018.
- The tax inspector disputes the financial interdependence required for a fiscal unity.
- A fiscal unity requires financial, organizational, and economic interdependence.
- The court must assess the interdependence to determine if a fiscal unity exists.
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.
