Advocate-general calls for nuanced approach to ‘rent-plus’ in movable crate case

• Advocate-General Ettema does not consider the rental of movable crates as a form of VAT-exempt rental of immovable property
• She suggests the High Council to reconsider the case law on ‘rental-plus’
• A company provides movable wooden crates to tenants for storage, with tenants placing the locked crates in a storage warehouse
• The provision of the crates does not fall under the exemption for real estate rental, as it involves additional services with added value
• The Advocate-General concludes that the crates are movable goods and not considered immovable
• The High Council should potentially revise its case law on ‘rental-plus’ based on criteria for composite services from recent EU Court of Justice rulings

Source: taxence.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.

---

---