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"
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- Netherlands Issues Guidance on VAT Exemption for Intermediation in Securities Transactions Effective October 2025
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
- Decree on Mediation in Securities Transactions with Instructions on the Scope of the Concept of Mediation Published
