- Case number: 24/02923
- Date: 31 January 2025
- Court: Hoge Raad der Nederlanden (Dutch Supreme Court)
- Parties: [X] B.V. (claimant) vs. Staatssecretaris van Financiën (defendant)VAT Technical Aspects:1. Overdrachtsbelasting (Transfer Tax):
- Claimant argued for exemption under Article 15(1)(a) of Dutch Tax Act
- Court ruled exemption did not apply as building was not a “vervaardigd goed”2. VAT Exemption for New Buildings:
- Claimant argued building was new under Article 11(1)(a) of Dutch VAT Act
- Court ruled renovations were not sufficient for new building status3. EU VAT Law:
- Claimant argued court’s interpretation of Article 11(3)(b) was inconsistent with EU law
- Court held interpretation was consistent with EU law4. Simplified VAT Procedure:
- Claimant argued court’s interpretation was inconsistent with simplified VAT procedure
- Court ruled procedure not applicable as building was not new under EU VAT law
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.
