- The dispute concerns whether the apartments are intended or used for VAT-taxable purposes.
- If the rental is exempt from VAT, it is disputed whether the taxpayer can rely on the policy decision on VAT, Sale and Rental of Real Estate from September 19, 2013, to avoid applying the exemption.
- The inspector believes the rental of the apartments is exempt from VAT as it falls under the general rule of real estate rental exemptions.
- Exceptions to this rule apply if the rental is to individuals staying temporarily and the service provider operates a hotel-like business.
- The inspector argues the apartments are rented as residential housing because they have individual addresses and meters, are listed for residential use, are intended for long-term occupancy, and are advertised on a housing website with a minimum three-month lease.
- Tenants use the apartments as their primary residence, most have lived in the Netherlands for years, and the rent is fixed monthly, lower than local hotel rates.
- The taxpayer cannot derive a right to rely on the policy decision as the specific factual situation is not described in it.
- The taxpayer references a court ruling indicating the duration of stay is a valid criterion to distinguish between residential use and temporary accommodation similar to hotels, with a six-month threshold as a reasonable measure.
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.
