- Inspector correctly classifies rental of garage boxes as VAT taxable rental of parking space
- Dispute over whether garage box is actually storage space or VAT taxable parking space
- Inspector imposes VAT assessment, court agrees with inspector
- Court determines garage boxes are intended for parking vehicles, not as storage space
- Advertisements and construction plans confirm garage boxes are for parking vehicles
- Actual use of garage boxes does not affect classification as parking space
- Court decision upheld by High Court without further explanation
Source: taxlive.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.
