- Entrepreneur X rented out buildings with a flat roof and tilt door
- No facilities were present in the buildings
- Buildings were not rented in combination with other properties
- Renting the buildings was not exempt from VAT due to parking space
- Inspector imposed a VAT assessment of €14,064 for 2013
- X appealed, but was unsuccessful in both the District Court and the Court of Appeal
- The Court of Appeal decided that the buildings were intended to be used as parking space
- The actual use of the buildings was not relevant for determining if they qualified as parking space
- X appealed to the Supreme Court, but the appeal was dismissed without further explanation
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.
