- Ruling on Self-Builder Status: The District Court of The Hague determined that the tax inspector failed to demonstrate that X BV qualifies as a self-builder under Article 24b(3) of the Uitv.besl. OB 1968, noting that X BV does not utilize the reverse charge procedure.
- Involvement in Construction: The court emphasized that the critical factor for self-builder classification is X BV’s involvement in addressing architectural issues during construction. The inspector could not prove that X BV’s engagement in the construction process was significantly more involved than that of a typical client.
- Legal Costs and Penalty Decision: The court ruled in favor of X BV’s appeals concerning the legal costs, stating that it would deviate from the standard lump-sum reimbursement due to the inspector’s decision on a misdemeanor penalty, which was deemed questionable at the time it was issued.
Source Taxlive
