- Advocate General Ettema concludes that the VAT exemption does not apply to the rental of movable wooden crates by X
- The wooden crates rented by X are considered movable goods, not immovable property
- The High Court of Amsterdam ruled that the rental of the crates does not qualify as the rental of immovable property
- Advocate General advises the Supreme Court to dismiss the appeal and to reconsider its jurisprudence on ‘rental-plus’ based on EU Court of Justice rulings
- The assessment of ‘rental-plus’ should be based on the criteria of the composite supply
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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