The Supreme Court is of the opinion that in view of the facts, including the short duration of the availability of the chambers, the judgment of the Gerechtshof ‘s-Gravenhage is incomprehensible that in the present case, in addition to the availability of the chambers, the other actions and elements of the performance such as the design of a study, the provision of separate display cases, the supervision of an orderly progression of prostitution, and the provision of (additional) services (whether or not for a separate fee) must be considered or must be regarded as manifestly ancillary to the availability of the rooms.
Source BTW jurisprudentie in Dutch