Court rules against X VOF’s VAT exemption claim for renting stalls in retail space

X VOF rents stalls in a retail space for individuals and entrepreneurs to display and sell products
Inspector determines that X VOF is subject to VAT entrepreneurship
X VOF argues that its service should be classified as the rental of immovable property with VAT exemption
Court rules that X VOF’s activity is not just renting stalls and VAT exemption does not apply
X VOF supports sellers with sales, advertising, price labels, and cashier functions
Sellers only have access to their stall during store opening hours
Fines imposed by inspector are overturned due to lack of evidence of intent or gross negligence by X VOF

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.