The municipality of Nijmegen, which owned all the shares in BV X, an ice rink and convention center complex, requested that BV X stop charging value-added tax (VAT) for the rental of the ice function due to the expansion of the sports VAT exemption. BV X refused to comply with the request, leading to a legal dispute with the municipality. BV X claimed that the municipality owed them a 10% VAT compensation fee due to the fact that BV X could no longer deduct VAT. However, the court ruled that the agreement did not apply in this case and rejected BV X’s claims. The court also rejected BV X’s argument that the contract should be revised due to unforeseen circumstances.
Source: futd.nl
