On 4 November 2022, the Supreme Court answered preliminary questions from the Zeeland-West-Brabant District Court about the interpretation of the concept of ‘essentially new construction’ for VAT purposes. In the case submitted to the Supreme Court, it was disputed whether the acquisition of an office building converted into a hotel should be exempt from transfer tax due to VAT overlap.
Source Meijburg
Latest Posts in "Netherlands"
- Netherlands: Supreme Court rules on VAT-taxable rental of home office room
- Netherlands Adopts ViDA VAT Registration Rules
- Netherlands: Residential Use Blocks VAT-Taxed Rental of Home Office
- Residential use prevents VAT-taxed rental of office
- Netherlands: Privacy Justifies Secrecy of Third-Party Data in VAT Refund Case
