- The case involves the delivery of a transformed office building to X, who is one of the four limited partners of a limited partnership.
- X and the other limited partners paid €1,913,367 in transfer tax for the acquisition of the building by the limited partnership.
- They filed an objection claiming that the exemption for concurrent taxation applies, but their objection was rejected.
- The dispute is about whether VAT is due on the delivery of the building.
- The Zeeland-West-Brabant Court rules that the requirement in Dutch legislation that there must be “essentially new construction” for VAT purposes is not in conflict with the VAT Directive.
- The Court does not see a reason to refer this question to the Court of Justice of the European Union.
- The Court determines that the renovation of the building does not qualify as essentially new construction, as the original structural construction has remained largely intact and the external appearance is (almost) unchanged.
- No VAT is due on the delivery of the building, which means X cannot claim the exemption for concurrent taxation and will not receive a refund of transfer tax.
Source: nlfiscaal.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.
