- A bought a Porsche and claimed input VAT deduction, but the tax authorities رفضed it.
- He did unpaid repair, sales, transport, and invoicing work for car stock owned by his wife’s liquidating business.
- The court held he was not an entrepreneur for VAT purposes because he performed the work for free and there was no proven joint business or fiscal unity.
- His reliance on a previously issued VAT number failed; that alone did not create protected legal trust.
- The Supreme Court dismissed his appeal, so the denial of the VAT deduction remained final.
Source: btwjurisprudentie.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.
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