- Partnership C, formed by A and B, completed a house on December 15, 2019, intending to operate an office on its top floor.
- The partnership entered a rental agreement with BV D on the same day, claiming a sales tax refund of €34,197.
- After Tax Authorities questioned it, C adjusted the claim to €28,262 on February 11, 2021.
- The District Court of The Hague deemed C an independent entity, validating the rental to BV as an economic activity. The court rejected claims of non-independence due to an employment contract with A and challenged assertions that C wasn’t part of the rental market.
- Despite arguments about the home purchase’s connection to office space rental, C failed to provide proof, leading to a denial of the turnover tax deduction.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Tax Classification of Parking Lot Parcels with Paving: A-G’s Conclusion on VAT Status
- E-invoicing obligation in the Netherlands: where does The Hague really stand?
- AG Dutch Supreme Court: When Does Brick Paving Qualify as Developed Land in Dutch Law?
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Netherlands Reveals Four-Phase Plan for EU ViDA Implementation by 2030 Deadline