- It is difficult to distinguish between VAT exempt leasing and letting of immovable property and a more comprehensive service, especially for certain types of apartments.
- There have been extensive litigations on this matter.
- Requiring prior approval for guests to stay overnight can result in the loss of exemption, which seems harsh since the approval process is usually automatic.
- This restriction is not uncommon for tenants and may not be significant enough to affect the case, but the Tribunal decided otherwise. If this decision becomes the new test, establishments like student accommodations would need to review their VAT position, even though it conflicts with last year’s decision in City YMCA.
Source Fabian Barth
