The Court considers that the rental of the immovable property in question, which, in terms of its nature and equipment, is intended for the parking of vehicles and the use of which as parking space for vehicles is not contractually excluded, must be regarded as the rental of parking space for vehicles within the meaning of Article 135(2)(b) of the VAT Directive 2006, and therefore as a rental within the meaning of Article 11(1)(b)(3o) of the Dutch VAT act. After all, the rental of parking space for vehicles concerns any rental of surfaces for parking vehicles including enclosed garages. Contrary to the interested party’s argument, it is not a condition that additional services must be rendered, such as drawing lines (whether or not interrupted), creating spaces and placing traffic signs (direction of travel, etc.), barriers, security cameras, pay machines, lampposts/lighting, elevators, signs with parking instructions/opening times/tariffs, green areas/planters, trees, fencing. Finally, the Court also notes that for the assessment of whether the rental of an immovable property qualifies as the rental of parking space for vehicles within the meaning of Article 135(2) opening words and (b) of the VAT Directive and Article 11(1)(b) opening words and (3o) of the VAT Act, the actual use of the immovable property is not relevant.
Source: rechtspraak.nl
