Arnhem-Leeuwarden Court of Appeal ruled that art. 37d Wet OB 1968 does not apply to the delivery of a care complex shortly after the start of the rental. This is because the interested party no longer intends to hold the complex for investment before the start of the lease. Due to the short-term VAT-exempt rental, part of the VAT deduction must also be revised.
Source Taxlive.nl
Latest Posts in "Netherlands"
- VAT Exemption for Joint Municipal Arrangements: Benefits and Application of the Dutch “Koepelvrijstelling”
- No SPUK-Sport Subsidy for Physical Education Use of Sports Facilities, Rules Council of State
- VAT and BCF Rules for Ukrainian Refugee Shelter: Dutch Tax Authority Clarifies for Municipalities
- No VAT Due on Municipal Crisis Asylum Shelter; Costs Compensable via VAT Compensation Fund
- No VAT on Pension Premiums for Now, Says State Secretary for Finance
