- X rents a retail space and sublets stalls to individuals and entrepreneurs for a fixed price
- Subletting of stalls is not exempt from VAT according to the Court of North Netherlands
- X provides the right to display and sell goods, which is taxable for turnover tax
- Additional assessments imposed on X are justified
- Penalties imposed by the Inspector are annulled due to lack of evidence of intent or gross negligence
Source: nlfiscaal.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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