Taxable Rental of Stalls in Shopping Mall Leads to Disputed VAT Liability Ruling

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

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.