- The case involves the interpretation of a transitional provision regarding the increase in the VAT rate for the sale of new homes.
- The Supreme Court is reviewing the decision of the Court of Appeal.
- The transitional provision applies only to contracts for the sale and construction of homes that were concluded before April 28, 2012.
- The provision does not apply to contracts that only establish the right to exercise a sales option for one or more homes.
- The Supreme Court has found that the other complaints raised by the appellant are also without merit.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Netherlands"
- Appeal on Excise Duty Assessment: Disclosure of Documents, Tax Liability, and Correctness of Tax Assessment
- Appeal to 35-year-old agreements does not inspire confidence that VAT is deductible
- No excusable delay in the event of late VAT refund requests
- Pension fund provides VAT-exempt insurance services during the performance of the benefit agreement
- Additional VAT Assessments Upheld; Misdemeanor Fines Dismissed
