BV X had a DBFM agreement with the Ministry of Infrastructure and Water Management for the construction and maintenance of the HSL-Zuid.BV X invoiced availability fees including VAT to the ministry.The availability fees were compensation for the extent to which the HSL-Zuid was available for use.The amount of the availability fee was determined, among other factors, by the financing of the construction of the HSL-Zuid.
Source: futd.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"
- VAT deduction apartment: business office or home? Ruling on actual use and the principle of equality
- Budget 2026: VAT Rate Reversals, Property Rules & Cross-Border Compliance
- No deduction for VAT on consultancy costs for business succession within family
- VAT exemption for games of chance: strict interpretation for B2B game content
- Court Decision on Tax Rate for Art Products: Classification and Maker Status Dispute