- Case involves a Hedging Adjustment Payment made by the taxpayer to the Ministry of Infrastructure and Water Management
- The payment is not considered a negative component of the taxable services provided by the taxpayer under the DBFM agreement
- The payment is a separate agreement to cover interest rate risks and is not directly related to the services provided under the DBFM agreement
- The payment is settled separately from availability fees and is related to interest rates, not the services provided
- The payment is not considered a consideration for any services under the VAT law
- The appeal is deemed unfounded and the lower court’s decision is upheld
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.
