- The Kadaster manages the Digital Environmental Law System on behalf of the Minister of Internal Affairs
- It was agreed that the Kadaster would receive a cost-covering compensation for these activities
- The Kadaster argued that their management role was not an economic activity and thus not subject to VAT
- The Gelderland Court agreed with the Kadaster’s view
- The inspector appealed the decision
- The Arnhem-Leeuwarden Court ruled that the Kadaster did perform an economic activity
- An advisory group’s draft recommendation indicated that tactical management tasks could be performed by both private and public entities
- The Court stated that choosing a public entity did not imply the market was limited to public entities
- The Court also noted that receiving cost-covering compensation does not preclude the existence of a market as market parties also undertake cost-covering or loss-making projects
- The Court found that the Kadaster did not perform the activities as a governmental body since it was not assigned any legal task related to tactical management nor did the minister’s legal task transfer to it
- The Court upheld the inspector’s appeal
Source: futd.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.
