- A shareholder/manager rented parts of his home to the BV for about 15 years under a written lease for €2,000 per month.
- The Inspector treated only the holding and BV as a VAT fiscal unity, but the lower court held the shareholder should also be included.
- The Court of Appeal ruled the shareholder was an উদ্যer/entrepreneur for VAT purposes because the rental was an economic activity: long-term, for payment, and not changed by the fact that the space was part of his home or possibly rented cheaply.
- The shareholder also acted independently; the lease and monthly payments showed the rental was outside any employment relationship.
- The Inspector’s appeal was dismissed.
Source: nlfiscaal.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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