Procedure after Supreme Court referral 28 February 2020, ECLI:NL:HR:2020:330 .
An administration consultant/
The question is whether he should be regarded as a VAT entrepreneur for these activities.
The Court of Appeal of ‘s-Hertogenbosch considers it plausible that he received this compensation in the capacity of an entrepreneur within the meaning of Article 7 of the OB Act.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- VAT Refund Request Denied Due to Late Submission: Court of Appeal Decision 2025
- Pension Fund’s Insurance Service Exempt from VAT; No Right to Input Tax Deduction
- VAT Assessment Upheld Due to Missing Invoices and Insufficient Proof for Deductions and Loans
- Fiscal Unity for VAT Due to Close Financial and Economic Ties Upheld by Court
- EU Court: Spain Must Grant VAT Exemption for Group-Provided Cleaning Services to Members
