The dispute focuses on the question of whether the temporary rental of the apartments gives a right to deduction and whether the rental of the apartments is excluded from the VAT exemption for lease of real estate because it concerns a short stay. According to the Gelderland District Court, there is no short stay, because long-term rent has been the rule rather than the exception, with an average rent of 18 months. Furthermore, the tenants were responsible for taking care of the inventory and they had to pay municipal taxes such as waste tax.
Source: btwjurisprudentie.nl
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