- X provides movable household boxes to customers under the concept “Boxx on wheels”
- Customers do not have access to storage space, can request access through an app
- Dispute over whether provision of household boxes falls under exemption for rental of real estate
- Court rules that exemption does not apply due to added value of additional services
- Advocate General advises Supreme Court to nuance case law on ‘rental-plus’
- Criteria for assessing ‘rental-plus’ should be applied based on composite performance
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.
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