- The Amsterdam Court of Appeal has ruled that X was not a VAT entrepreneur in 2013-2015, as the management of private assets or a hobby project was involved.
- The VAT deducted during this time was rightfully subsequently levied.
- X had been a sole proprietorship since 1975, and in 2013-2015, reclaimed VAT on costs incurred via the VAT return.
- However, it was disputed whether X was a VAT entrepreneur during this period.
- The court found that X lacked the required independence for their work as a construction consultant and did not meet the sustainability requirements for the renovation and sale of a boat purchased in 1994.
- The Supreme Court upheld this ruling without further explanation.
Source Taxlive
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