- Rechtbank Noord-Holland ruled on a case involving VAT tax deduction claims
- The claimant sought to deduct input VAT but failed to prove he conducted economic activities
- According to Dutch law, only entrepreneurs can claim input VAT deductions
- The claimant needed to provide proper invoices and prove his entrepreneurship since no turnover was declared since 2008
- Entrepreneurship is defined as independently operating a business which involves economic activities
- Economic activities include actions of manufacturers, traders, service providers, and professionals
- These activities must involve taxable transactions that result in performance under consideration
- Services must be exchanged for a payment that directly corresponds to the service provided
- The claimant did not receive or invoice any payments for his activities from 2008 to 2020
- He mentioned targeting a specific audience but had no actual customers to bill
- The court found no legal relationship involving exchange of services for payment
- The claimant’s mention of receiving money through websites was deemed insufficient proof of providing individualizable services
- The court concluded there was no basis for VAT deduction and dismissed the appeal as unfounded
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.
