After referral by the Supreme Court, the Amsterdam Court of Appeal ruled that the municipality of X had in essence not stipulated any compensation due to the combination of legal acts, so that the delivery did not take place for consideration and it is not an economic activity.
Source Taxlive
Latest Posts in "Netherlands"
- Low-Care Hospice Entitled to VAT Deduction for Services Provided, Court Rules
- Court Allows Partial VAT Deduction for New Complex Construction Costs; Appeal Partially Successful
- No VAT Deduction for New Atelier House Construction, Court Rules Against Taxable Rental Option
- Netherlands 2026 Tax Plan: VAT Reversal, Property Rules, and Cross-Border Compliance Changes
- Court Ruling on Customs Debt Liability and Warehouse Regulation Compliance in Noord-Holland Case