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
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