The District Court of Noord-Holland rules that the overlap exemption does not apply. As a result of the renovation, no newly constructed immovable property has arisen. Although the appearance and identity of the building have changed considerably, the changes are relative.
Source Taxlive
Latest Posts in "Netherlands"
- Netherlands releases cover letter on ViDA assessment
- VAT on Alcoholic Drinks Included in Theater Ticket: Separate Supply, Standard Rate Applies, No Equality Violation
- VAT on Alcoholic Drinks Served During Theatre Intermissions: Separate Taxation from Admission Fee
- VAT on Theatre Tickets: Alcoholic Drink During Intermission Taxed at Standard Rate, Not Reduced Rate
- VAT on Theatre Ticket with Included Drink: Separate Tax Rates for Admission and Alcoholic Beverage
