X and the inspector disagreed on how to calculate the cost of private use, and also on whether the reduced VAT rate applied to use for private purposes. According to the Supreme Court, the private use could not be regarded as the provision of accommodation as referred to in item b.11 of Table I. This service presupposed that the owner of the vacation home had granted a third party the right to use the home to the exclusion of others for a specific period of time.
Source: FUTD
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