Advocate General Ettema concludes that the VAT exemption does not apply to X’s rental of movable wooden boxes, as they are not considered immovable property according to the case law of the Court of Justice of the European Union. X provides additional services to tenants, but the Amsterdam Court of Appeal ruled that this does not constitute the passive provision of immovable property. The AG advises the Supreme Court to dismiss the appeal and also suggests a nuance in its case law on ‘rental-plus’ in response to recent judgments of the Court of Justice of the European Union.
Source Taxlive
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