On September 10, 2021, the Supreme Court overturned the decision of the Court of Appeal in The Hague regarding a so-called school structure and ruled that the intended tax savings do not affect the direct link between the supply of a school building and low consideration . The Supreme Court then referred the case to the Amsterdam Court of Appeal for further consideration.
It is in dispute whether the municipality may deduct the VAT charged to it by the contractor in respect of the construction of the school of € 628,320.
Source BTW jurisprudentie
