A has renovated two barns for a VOF. One to twenty-three independent residential units, the other to two residential units and a day care area and the associated boxes into garages and bicycle sheds.
The question is whether the barns should be regarded as dwellings within the meaning of Wet OB Table I item b-21 (text 2014). Qualification as a home means that the reduced VAT rate of (at the time) 6% applies to the labor component of repair and renovation.
Source BTW jurisprudentie
