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
Latest Posts in "Netherlands"
- No VAT Deduction for New Atelier House Construction, Court Rules Against Taxable Rental Option
- Low-Care Hospice Entitled to VAT Deduction for Services Provided, Court Rules
- Court Allows Partial VAT Deduction for New Complex Construction Costs; Appeal Partially Successful
- eInvoicing in The Netherlands
- Netherlands 2026 Tax Plan: VAT Reversal, Property Rules, and Cross-Border Compliance Changes
