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
Latest Posts in "Netherlands"
- Despite major renovation of the hotel, there is no question of essentially new construction
- Partial VAT Deduction for Home Construction with Integrated Solar Panels Based on Actual Use
- Supreme Court Overturns VAT Penalty Ruling: Key Inspector’s Argument Ignored, Case Referred Back
- New General Court VAT case T-851/25 (Roenes) – No details known yet
- Dutch Tax Authority Loses €1.5 Billion to Vanishing Entrepreneurs via Turbo Liquidations
