- Renting out a non-self-contained workspace in a privately occupied home to a related BV for a fee qualifies as an economic activity, as the long-term, remunerated provision of space objectively constitutes exploitation for income.
- The Court of Appeal had denied VAT entrepreneur status due to insufficient indicators of economic activity (shared entrance, no ban on private use), but the Supreme Court overturned this, relying on ECJ case law (Enkler, Rēdlihs, Fuchs).
- The Supreme Court confirmed that opting for taxed rental is allowed even for non-independent parts of a dwelling, as long as those parts are not used as living space; therefore, the VAT refund must be granted.
Source BTW Jurisprudentie
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