Dispute over VAT on sale of transformed office building to hotel – Court rules in favor of taxpayer

• The case involves a dispute over whether the sale of a transformed office building to the taxpayer is subject to VAT.
• The court rules that no VAT is due on the sale of the building.
• The changes made to the building are not significant enough to create a essentially new building.
• The court does not see a need to refer the case to the Court of Justice of the European Union.
• The court also rules that the transfer tax paid by the taxpayer cannot be refunded.
• There is a disagreement over whether the tax authority has provided all relevant documents in the case.
• The taxpayer argues that certain email correspondence and relevant opinions have not been provided.
• The tax authority claims to have provided all relevant documents and that the mentioned documents were not available to them.

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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