- The court ruled that the future provision of guest rooms in a near-home house is exempt from VAT
- The main issue is whether the service can be classified as short stay rental
- The taxpayer argues that the main service is temporary rental of guest rooms, while the tax authority argues it is care with accommodation
- The court must determine the essential characteristics of the service for VAT purposes
- The purpose of the hospice is to provide care for guests in their final stage of life, including various forms of care and coordination with volunteers
- The operation of the hospice involves more than just temporary rental of guest rooms
Source: uitspraken.rechtspraak.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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