Interpretation of transitional provision for increased VAT rate in sale of new homes

• 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.