- Stichting X is a municipal-wide entrepreneurs’ fund, financed by extra property tax (OZB) on non-residential properties.
- X acts as a contract partner for collective facilities and projects to improve the local business climate but is not a VAT entrepreneur.
- The dispute concerns whether X is entitled to deduct input VAT under specific BUA approvals for entrepreneurs’ associations and BIZ foundations.
- The court ruled that X did not prove it meets the requirements, as its definition of “entrepreneur” differs from VAT law and not all its members are VAT entrepreneurs.
- Comparisons to BIZ foundations and appeals to the neutrality principle were rejected; X is not entitled to input VAT deduction.
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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