Case regarding the application of Article 37d of the Dutch VAT Act 1968 (Wet OB) in relation to the transfer of a student complex by [B.V.] to a foundation. The court determines whether the taxpayer is entitled to claim Article 37d, and if not, it examines the amount of tax adjustment resulting from the taxable transfer of the student complex. The court concludes that the taxpayer does not qualify for Article 37d and that the tax authority has correctly determined the amount of VAT due for adjustment. The court explains its reasoning and the consequences of its decision. The court also addresses the taxpayer’s argument regarding the transfer of an entirety of assets but concludes that it is not relevant to the current proceedings. Therefore, the court does not address the applicability of Article 37d to the transfer of the student complex, as it would put the taxpayer in a worse position than before, which would violate the prohibition of reformatio in peius (deterioration of a taxpayer’s position as a result of filing an appeal).
Source: uitspraken.rechtspraak.nl
