The District Court of Gelderland rules that X, as a government body, does not carry out any economic activity by conducting tactical management for and on behalf of the Minister of the Interior and Kingdom Relations. By its very nature, tactical management cannot be performed by market participants.
Source Taxlive
Latest Posts in "Netherlands"
- Court Rules Sale-and-Leaseback Property Transfer Not Exempt from Transfer Tax
- Court Ruling: VAT Directive Violations, Zero Rate Conditions Unmet, Tax Reassessed, Penalties Partially Overturned
- Faster VAT Entrepreneur Qualification in Real Estate Transactions: Key Considerations and Legal Insights
- VAT Exemption for Bitcoin Exchange Transactions Under EU Court Ruling
- Netherlands Proposes New VAT Rules for Digital Platforms Offering Short-Term Rentals and Passenger Transport