The case involves the question of whether the services provided by the taxpayer, a foundation, constitute exempt rental of real estate. The taxpayer leases sports fields and a clubhouse to a childcare organization and a soccer club. The court ruled that the taxpayer’s services go beyond passive rental and should be treated as the provision of a sports facility. The court rejected the argument that the specific use of the facility by the tenants affects its classification. As a result, the tax authority’s assessment based on an deemed supply (ïntegratielevering”) was deemed incorrect. The appeal was dismissed.
Source: taxence.nl
Latest Posts in "Netherlands"
- No VAT Deduction on Apartment Purchase: Mixed Residential and Business Use Confirmed
- Low VAT Rate for Culture, Media, and Sports Maintained After Positive Implementation Test
- EU Advocate General: Loyalty Points Not Free for VAT Purposes in Lyko Case
- Advisor’s Recommendation on VAT-Exempt Staff Provision: No Penalty Imposed by Court
- No Reduced VAT Rate for Photo Mosaics and Contour Collages, Court Rules
