- The court ruled that the exclusion grounds in the law do not apply to the VAT related to the construction of the new town hall.
- The municipality is entitled to an additional contribution from the VAT compensation fund.
- The court assessed whether the claimant is entitled to a higher contribution from the compensation fund for the construction of the new town hall.
- The court decided that the claimant is entitled to a higher contribution, increasing the compensable VAT to 9,278,410 euros.
- The dispute involves whether the claimant is entitled to an additional contribution for VAT related to debt counseling services in the new town hall.
- Both parties agree that the VAT amount related to these services is 290,871 euros and that the conditions of the law are met.
- The dispute focuses on whether the additional contribution is excluded under specific legal provisions.
- The inspector argues that the exclusion applies because the goods and services benefit third parties who cannot deduct VAT.
- The claimant argues that the exclusion does not apply because the goods and services cannot be made available to third parties.
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.
