X breeds, trains and races horses.
The District Court of the Northern Netherlands ruled that X is not a VAT entrepreneur, referring to the Baštová judgment of the Court of Justice, case C-432/15. The prize money received by X cannot be regarded as consideration, as this depended on the classification of the horse.
Court of Appeal Arnhem-Leeuwarden confirmed that X does not carry out any economic activities with his horses, as the provision of a horse, with a view to that horse’s participation in a horse competition, is not a service for consideration. Indeed, this is only the case if X would already receive compensation from the organiser of the competition, regardless of the ranking of the horse on arrival at the competition.
The Supreme Court did not overrule.
Source: rechtspraak.nl
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