Court ruling on entrepreneur’s VAT status: lack of economic activities leads to denial of VAT refunds

• The court is determining whether the individual is considered an entrepreneur for VAT purposes
• To be considered an entrepreneur, one must independently carry out a business or profession with the intention of obtaining sustainable revenue
• The burden of proof lies on the individual to demonstrate the presence of economic activities for VAT purposes
• Failure to provide information or evidence of business activities leads to the conclusion that the individual has not conducted economic activities
• Declarations made during a tax audit without supporting evidence are not sufficient to prove entrepreneurial activities

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.