The Court of Amsterdam ruled that the rental of a storage box that is placed in an inaccessible warehouse is not exempt from turnover tax as rental of real estate.
X rents movable wooden boxes that X stores in a storage shed. The tenant has the key to the box, but has no access to the shed. By appointment, X will place the box in a place accessible to the hirer for 24 or 48 hours. X states that there is a rental of immovable property. The inspector argues that there is no question of exempt rental and imposes additional VAT assessments for 2014 up to and including 2017. X appeals.
Source Taxlive
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