The District Court of Noord-Holland considers that the fact that A is a VAT entrepreneur by virtue of the exploitation of the solar panels by means of the supply of energy against payment to the energy company, does not automatically mean that A has acquired the house in the capacity of an entrepreneur. Especially now that a home is by its nature intended to be used for private purposes. According to the court, the fact that the (im)possibility of installing solar panels was taken into account when purchasing (and building) the house is not sufficient to conclude that the house was acquired in the capacity of an entrepreneur. Furthermore, the facts and statements indicate that the solar panels are intended for the use of the generated energy for private purposes.
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