Recent case law in the Netherlands: X rents out music studios that are fully equipped. The use includes gas, water, electricity, cleaning, heating and WiFi. In addition, X optionally also offers promotion, marketing and advertising via its website and social media. In 2015, the studios were rented by 3 parties for the entire year. They have an exclusive right to use their assigned studio.
The inspector states that there is an exempt lease of immovable property and deducts the input tax for 2015. According to X, there is a rental plus tax subject to turnover tax. The court agrees with X. The inspector appeals.
The Court (Hof ‘s-Hertogenbosch) ruled that there is an exempt rental. X submits insufficient evidence showing that the other activities are not merely incidental, so that it cannot be established that there is a rental plus. The appeal is well-founded.
Source Taxlive.nl
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