- 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.
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