The Arnhem-Leeuwarden Court rules that the combined rental of an apartment and parking space, located in the same complex, must be regarded as one exempt service.
X owns apartment complexes with associated parking spaces and offers them for rent. The dispute is whether the rental of the parking spaces should be regarded as a separately taxed service or whether there is one exempt service together with the rental of the residential apartment.
The Court of Appeal considers that, based on settled case law of the European Court of Justice, there is one service if the rental of the parking space is so closely related to the exempt rental of another immovable property that there is one economic performance. This is the case when the parking space and the other immovable property are part of the same complex and are rented out to the same tenant by the same owner. The Court of Appeal is of the opinion that these conditions are met in this case and that there is therefore a single service that must be regarded as exempt rental of homes. The appeal is unfounded.
Source Taxlive.nl
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