- Entrepreneur buys monumental residential-commercial building and converts it into six apartments
- Apartments are fully furnished and rented out for short-stay
- Rent includes furniture, upholstery, gas, water, electricity, service charges, etc.
- Entrepreneur deducts input tax on renovation costs in full
- Inspector refuses VAT refunds and imposes additional assessments
- Dispute over taxation of future rental of apartments and deduction of input tax
- Court rules that short-stay rental falls under taxable rental with reduced rate
- Court of Justice rules that temporary provision of accommodation should be subject to tax
- Short stay is a suitable condition to determine if activity corresponds to essential function of a hotel
Source: fiscaalvanmorgen.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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