Court Decision: Inclusion of Authorized Representative in VAT group

• The court assesses whether the inspector correctly determined that the representative is not part of the VAT group
• The court concludes that the representative is part of the VAT group as of July 1, 2022
• Only bodies and individuals who are entrepreneurs for VAT purposes can be part of a VAT group
• The court determines that the rental of spaces in the home to the BV is an economic activity
• The court disagrees with the inspector’s argument that the rental is not an economic activity
• The court’s decision is not in conflict with previous rulings by the Supreme Court

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.