- The Court of Appeal in Amsterdam rules that the taxpayer is not considered an entrepreneur due to providing loans to her daughter.
- The parties disagree on whether the taxpayer is liable for VAT on PCO fees.
- The Court determines that the taxpayer is not a recipient, so the tax assessment was incorrectly imposed.
- The Court also states that even if the services were provided to the taxpayer, the reverse charge mechanism cannot be applied.
- The taxpayer is not considered an entrepreneur as the capital provision is not aimed at obtaining sustainable income.
- The taxpayer is considered to receive services from a non-EU provider, making her liable for VAT in the Netherlands.
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.
