The office building transformed into a hotel does not undergo such drastic changes that it essentially becomes a new building. The Zeeland-West-Brabant District Court rules that no VAT is due on the supply of the building, as the changes do not meet the requirement of “essentially new construction” according to Dutch law. Therefore, the appeal is declared unfounded and the transfer tax paid will not be refunded.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- VAT refund rightly refused due to unproven previous payment
- VAT Rules for Unpaid Invoices: When Can Entrepreneurs Reclaim or Repay VAT?
- No VAT Refund for X: Failure to Prove VAT Payment on Uncollectible Claim; Appeal Dismissed
- Netherlands Changes VAT Refund Procedure: Invoices Required from April 1, 2026
- Reduced VAT Rate Not Applicable to Artistic Murals, Only to Residential Painting and Plastering
