- The District Court of Noord-Holland ruled that X is not considered an entrepreneur for VAT purposes, as X does not receive remuneration for activities and fails to demonstrate any preparatory acts.
- X did not report any turnover in turnover tax returns from 2008 to 2020 but claimed input tax. Following an audit of the 2020 tax return, the inspector concluded that X does not qualify as an entrepreneur and issued a nil decision.
- The court found that X’s appeal, which argued that terrorism-related threats prevented generating turnover and that preparatory acts were performed, was unfounded, and the objection to the removal decision was deemed inadmissible since it was not subject to appeal.
Source Taxlive
