The District Court of Gelderland ruled that the transitional arrangement for sports exemption applies to the revision due to the occupation of the municipal offices. This decision was based on the fact that Municipality X had already concluded a contract for the construction of the municipal offices in 2014, and therefore could not influence the costs or take into account any negative financial consequences. The court interpreted the transitional arrangement in favor of Municipality X, stating that they must be able to rely on the legal text as it is worded. Additionally, the inspector did not make it plausible that the 2014 agreement had lapsed as a result of the change in the law. As a result, Municipality X’s action was deemed well founded.
Source Taxlive
