Advocate General Ettema concludes that Article 37d of the VAT Act 1968 may apply to the transfer of a rental company. In his Opinion, the AG elaborates on what a rental company is and what matters are necessary to be able to continue that business. The case involves X BV, a company that bought a plot of land, entered into a long-term lease, and planned to rent out a care complex to a VAT-exempt foundation. The Arnhem-Leeuwarden Court of Appeal ruled that Article 37d applies to the supply, but the State Secretary appealed to the Supreme Court, arguing that it is merely a supply of goods. The AG’s Opinion provides detailed analysis and legal framework for the application of Article 37d, ultimately advising the Supreme Court to dismiss the appeal.
Source Taxlive
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