No VAT exemption for leased property due to choice for taxable rent – Court ruling

• Partnership X has opted for VAT-taxed rental of offices in its own home to a private limited company
• Arnhem-Leeuwarden Court of Appeal rules that X is not entitled to exemption from the small business scheme (KOR)
• Rental of immovable property can be exempt from VAT, but not if tenant and landlord opt for VAT-taxed rental
• Inspector rightly imposed additional VAT assessment on X
• Supreme Court declares appeal in cassation unfounded without further reasoning

Source: taxlive.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.

---

---