The Court of Appeal concluded that TOMS is intended to accommodate the specific nature of travel agencies’ activities, which typically involve various services related to transportation and accommodation. Since the appellant does not offer a variety of travel options and only provides accommodation, they do not qualify as a travel agency under the scheme. The additional services provided by the appellant, such as utilities and cleaning, are not considered relevant to the establishment of a travel arrangement. Therefore, the Court ruled in favor of the appellant, leading to the cancellation of the tax assessments.
Source: uitspraken.rechtspraak.nl
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