- The Amsterdam Court of Appeal ruled that the parking service offered by Hotel X is independent from the accommodation service, recognizing that long-term parking at an airport serves a distinct economic purpose for consumers.
- The court determined that the remuneration for the services must be allocated based on market value, rejecting Hotel X’s method of calculating parking turnover as inaccurate and insufficiently reflective of the actual service composition.
- The Supreme Court upheld the appeal’s rejection, affirming that the additional VAT assessments were justified, as the market price for parking was significantly higher than the €40 allocated, although it acknowledged a procedural issue regarding the length of time taken for the case.
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