- Entrepreneurship is defined as the independent exercise of a business.
- Ownership and management of private assets do not automatically lead to VAT entrepreneurship.
- Active steps taken, such as entering into agreements and carrying out development activities, can indicate entrepreneurship.
- The plaintiff argued that the property was purchased for personal use and not for further exploitation.
- The plaintiff split the property into plots for sale under certain conditions set by the municipality.
- By entering into agreements and fulfilling obligations related to development activities, the plaintiff took active steps that go beyond mere private asset management.
Source: uitspraken.rechtspraak.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.
