According to the Supreme Court, depending on the nature of the property, the owner does not always have to prove an intention to lease out the property.
It cannot be reasonably ruled out in advance that, after a tenant has been found, parties will opt for a VAT taxable lease.
Source
Latest Posts in "Netherlands"
- Dutch Supreme Court: VAT Refund on Unpaid Mobile Phone Installments
- VAT-Exempt Rental of Squash and Padel Courts
- You’re Still Responsible for VAT Fraud After Hiring an Accountant
- Advocate General Advises EU Court Referral on VAT for Pension Contributions
- NOB Criticizes New ViDA VAT Rules for Unnecessary Complexity and Implementation Delays
