The rental of sales stalls is not VAT-exempt if the landlord heavily facilitates the tenant’s sales. A private limited company rents out stalls for the sale of second-hand goods, handles all sales on behalf of the sellers, and sometimes charges commission. The tax authorities and the court ruled that the company’s activities do not qualify as VAT-exempt rental of real estate, and imposed additional VAT assessments but annulled the penalty and ordered non-material damages to be paid to the company.
Source
Latest Posts in "Netherlands"
- Guide to Netherlands Article 23 VAT Deferment: Benefits, Application, and Compliance for Online Sellers
- No VAT Deduction for Luxury Apartment Purchase: Business Use Not Proven, Court Rules
- Rental of Workroom by Silent Partnership: Entrepreneurship Confirmed, VAT Deduction Denied Due to Private Use
- Court Overturns Tax Office Decision on VAT Deduction for Healthcare Complex Development
- Netherlands Prepares for 2030 VAT Reforms: E-Invoicing, Platform Economy and SME Considerations