- Court Ruling on Property Rental: The Amsterdam Court of Appeal ruled that renting out movable wooden crates in a storage shed does not qualify as the rental of immovable property, thus not eligible for the VAT exemption for immovable property rental.
- Details of the Case: The tenant only has access to the crates, not the storage shed itself, and additional services provided by X do not change the nature of the rental. X argued that the crates constituted a rental of immovable property, but the court disagreed.
- Supreme Court Confirmation: The Supreme Court confirmed the Amsterdam Court of Appeal’s decision, stating that the appeal does not present any significant legal questions requiring further reasoning, and thus the additional VAT assessments imposed by the inspector stand.
Source Taxlive
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