- Dispute regarding whether the business activities of the taxpayer are exempt from the BBO
- Interpretation of articles 8, 6 and 13, and article 9 of the Landsverordening BBO are key
- Charter flights and scheduled flights are considered public transport
- Fuel supply to commercially operated charter flights is exempt
- Taxpayer cannot claim exemption for export entrepreneurs due to activities within Sint Maarten’s airport area
- Appeal based on past audit report rejected
- Disagreement over the amount of exempt turnover under article 8, 13
- Further evidence and responses to be provided before final decision is made
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
