- Case number: 22/04746
- Date of judgment: January 17, 2025
- Court: Hoge Raad der Nederlanden (Supreme Court of the Netherlands)
- Parties: V.O.F. [X] (claimant) vs. Staatssecretaris van Financiën (defendant)
- The claimant appealed to the Supreme Court against a judgment of the Amsterdam Court of Appeal regarding VAT payment.
- The claimant provided surf lessons and equipment rentals on a beach.
- The Supreme Court ruled that the claimant’s activities were subject to VAT.
- The activities were considered services, not goods, and were subject to VAT.
- The use of a container on the beach for changing and showering was also subject to VAT.
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.
