- The case is about whether the reduced VAT rate can be applied to maintenance packages provided with bicycle sales.
- The taxpayer claims that the reduced rate applies to the maintenance packages because they are considered “repairing bicycles”.
- The inspector argues that the reduced rate does not apply because the customer does not actually pay for the maintenance package due to a discount on the bicycle purchase.
- The court finds that the invoices show that the maintenance packages were sold for a fee.
- The court does not find sufficient evidence to conclude that the invoices are false.
- The court concludes that the taxpayer has met the legal requirements for the reduced rate.
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.
