- The court case was decided on January 19, 2023, and published on April 15, 2025.
- The case involves tax law, specifically the deduction of input tax and the principle of trust.
- The issue concerns a tax assessment for unpaid VAT.
- VAT must be paid upon filing a return, and the tax authority can reassess if the tax is unpaid or incorrectly refunded.
- The definition of an entrepreneur for VAT purposes includes anyone conducting economic activities, even preparatory ones.
- The claimant must provide objective evidence to prove they qualify as a taxpayer.
- The claimant failed to provide sufficient evidence to prove they were an entrepreneur for VAT purposes during the specified period.
- The tax authority correctly imposed the additional tax assessment.
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.
