Recently, the Dutch Court of Appeal ruled in a case concerning the renting out of a plot of land and a market stall at a flea market. The question was whether these rentals were subject to VAT. Even though the court of appeal ruled in this specific case, the question of whether there is more than a bare rental is often raised in practice. It is therefore important to take note of the judgement and its possible consequences in your individual situation.
Source: BDO
