- Court Ruling on VAT Objection: The Arnhem-Leeuwarden Court of Appeal ruled that a notice of objection against a VAT return that results in no VAT payable is admissible, equating the nil VAT amount to an appealable decision.
- VAT Rate Application: The court determined that the directing activities provided by X, which are integral to the overall Grand Choir service, justify applying a 21% VAT rate to all elements of the service, as they constitute one indivisible economic service.
- Supreme Court’s Decision: The Supreme Court dismissed the appeal in cassation as unfounded, without further reasoning, confirming the lower court’s interpretation of the VAT return and its implications.
Source Taxlive
