- Advocate General Ettema concludes that article 37d of the VAT Act 1968 may apply to the transfer of a rental business
- X BV enters into rental agreements for 77 apartments in 2015 and sells the building in 2017
- The tax inspector imposes a VAT assessment on X BV, which is later overturned by the court
- The State Secretary appeals the decision, arguing that the buyer does not intend to continue the rental business
- Advocate General Ettema recommends that the Supreme Court dismiss the State Secretary’s appeal
Source: taxlive.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.
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