X and Y were in a relationship, lived together and have children. During a due diligence by the Tax Authorities, invoices, ledger cards and correspondence were requested from customers of Y’s sole proprietorships registered with the Chamber of Commerce. In addition, the customers were asked for information about the state of affairs and who was the point of contact for them, for example when doing orders. The customers stated that X was their point of contact. The relationship ended around 2017, after which X established a BV of which he is a director and 100% shareholder. In the discussions during the objection phase between the Tax Authorities, X, the lawyer and the adviser, it was neither denied nor confirmed that X is the entrepreneur.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- No VAT Deduction on Apartment Purchase: Mixed Residential and Business Use Confirmed
- Low VAT Rate for Culture, Media, and Sports Maintained After Positive Implementation Test
- EU Advocate General: Loyalty Points Not Free for VAT Purposes in Lyko Case
- Advisor’s Recommendation on VAT-Exempt Staff Provision: No Penalty Imposed by Court
- No Reduced VAT Rate for Photo Mosaics and Contour Collages, Court Rules
