Project developer A has bought apartments in an apartment complex, which he temporarily rents out furnished and unfurnished to private individuals on the basis of the Vacancy Act due to a deteriorating real estate market.
According to the Gelderland District Court , there was no short stay, because long-term rent has been the rule rather than the exception, with an average of 18 months’ rent. Furthermore, the tenants were charged with taking care of the inventory and had to pay municipal taxes such as waste levy. The lack of rent protection does not affect the judgment. The court also rejected the appeal on the principles.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Adjustment of VAT deduction for services on immovable property: What can you still do?
- Government Responds to Questions on VAT Increase Impact Analysis for Accommodation
- Heijnen Maintains VAT Increase on Accommodation Despite Predicted Revenue Loss
- VAT due to number acquisition not deductible due to participation in fraud
- Dutch Government Responds to Questions on Reduced VAT for Culture Media Sports