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PB Fokken van paarden: hobby of beroep

Geplaatst op 27 december, 2018 om 18:55

Vonnis van de Rechtbank van eerste aanleg van Luik dd. 08.03.2018 - Eiser beschikt over 19 boxen voor paarden, 10 paarden, waarvan 4 aangekocht in 2012, waarvan er twee in hetzelfde jaar werden verkocht, één voor 25.000 euro en het andere voor 750.000 euro. Eiser dient zijn aangifte in de personenbelasting in voor het aanslagjaar 2013 binnen de wettelijke termijn van artikel 305 van de WIB 1992; hij geeft geen beroepsinkomen aan. De BBI bezoekt het pand en concludeert dat de activiteit van eiser valt onder georganiseerde, rendabele en herhaalde activiteiten, waarbij er middelen worden ingezet om een lucratieve activiteit op het vlak van de paardenfokkerij te realiseren en om hem als professioneel ruiter te beschouwen. Hij wordt dan ook belast en als btw-plichtig beschouwd. Eiser betwist niet dat hij al zijn tijd en energie investeert in het trainen van paarden. Men dient echter op te merken dat eiser deze activiteit op voltijdse basis met grote flexibiliteit uitoefent, bij of in de buurt van zijn huis, op het land en op een boerderij die hij van zijn ouders heeft gekregen, met beperkte middelen en in een geest die niets te maken heeft met speculatie of winstbejag. Niets in het administratieve dossier wijst erop dat de hobby van eiser een professioneel karakter heeft, vooral omdat hij aantoont dat hij met weinig middelen veel kan doen en voordeel kan halen uit de paarden waar hij voor zorgt, waarbij hij gebruikmaakt van klassieke methodes, een rustieke, ambachtelijke en weinig ontwikkelde structuur, die bijna vertrouwelijk is, zelfs verouderd en niet aangepast aan de eisen van een clientèle van traditionele maneges en geavanceerde stallen, die collectief, georganiseerd en commercieel beheerd worden en waarvoor reclame wordt gemaakt en de hulp van meer of minder gekwalificeerd personeel wordt ingeroepen. Wat doorslaggevend lijkt, is het feit dat eiser alleen zijn uitgaven dekt, zoveel mogelijk probeert zichzelf te financieren en zijn grenzen erkent, die niet compatibel zijn met wat een beroep en een professionele loopbaan vereisen. De rechtbank merkt op dat het bezit van een vrachtwagen, ook al is die gepersonaliseerd, slechts het vervoer van de paarden aantoont, waarvan het aantal reeds bekend is bij de rechtbank, die zich ervan bewust is dat die het eiser mogelijk maakt aan wedstrijden deel te nemen. Daar houdt de relevantie op. Uit al die elementen volgt dat de deelname van eiser aan jumpings valt onder een privéactiviteit, waarbij hij kwaliteit nastreeft en die hij zoveel mogelijk zelf financiert, door middel van paarden die voor het grootste deel zijn eigendom zijn en die hij thuis alleen verzorgt en traint, op zelfstandige basis, als liefhebber, in weinig verfijnde faciliteiten, zonder winstbejag of winstoogmerk, wat elke belasting in zijn hoofde uitsluit. De geïsoleerde verkoop van 'D' in 2012 tegen een uitzonderlijke prijs vertoont hetzelfde uitzonderlijke karakter in de manier waarop eiser zijn privévermogen beheert en is niet van dien aard dat het die conclusies zal wijzigen, noch het feit dat eiser een ruiter en een niet-professionele fokker blijft. De ontheffing van de betwiste aanslag, vermeerderingen inbegrepen, dient te worden bevolen. Met betrekking tot de kwalificatie als economische activiteit van de door eiser verrichte handelingen krachtens artikel 4 van het btw-wetboek. Zelfs zonder winstoogmerk stelt eiser, zoals gezegd, herhaalde handelingen op een gebruikelijke, permanente en zelfstandige wijze, wat rechtvaardigt dat hij wegens dezelfde redenen aan de btw dient te worden onderworpen. Eiser moet zich dus registreren bij de btw, driemaandelijkse btw-aangiftes indienen, belasting betalen over zijn uitgaande verrichtingen en zijn recht op aftrek doen gelden voor zijn ingaande verrichtingen.

 

Categorieën: Fiscaliteit rechtspraak

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