Boxx on Wheels: Legal Dispute Over VAT Exemption for Mobile Storage Services

• X provided movable property boxes to customers under a concept called Boxx on wheels
• The boxes were stored in a warehouse and stacked by X
• Customers did not have access to the storage area
• Each box was locked with a padlock and only the customer had the key
• Customers could request access to their box digitally through an app
• Upon request, X moved the box to a different area for 24 or 48 hours where customers could access it using a code received through the app
• After access, X returned the box to the storage area
• X believed their services under the Boxx on wheels concept should be exempt from VAT as they related to the rental of real estate
• The tax inspector imposed VAT assessments for the years 2014 to 2017 along with penalties for non-compliance
• X appealed, arguing that the service was primarily about providing storage space, which involved the passive provision of space or surface area in buildings
• The Amsterdam Court ruled against X
• The Supreme Court dismissed X’s further appeal without detailed reasoning as per Article 81 of the Judicial Organization Act

Source: futd.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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