Stichting A owns two apartment complexes, consisting of houses and parking spaces. The intention was to sell the houses and the parking spaces. Insofar as this did not succeed, A offered it for rent. The tax authorities subsequently levied the deducted turnover tax.
The Northern Netherlands District Court ruled that the rental of the parking spaces to tenants of homes in the apartment complexes is so closely related to the rental of a home that both lettings constitute a single (exempt) economic transaction.
According to the Arnhem-Leeuwarden Court of Appeal, the (being able to) use the rented parking space by a tenant, unlike in the situation of HR 7 May 2021 (parking near amusement park) , is closely related to the stay in the rented house.
Source BTW jurisprudentie
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