- Ruling of Surpeme Court of 04.12.1991 was published only now (13.01.2025)
- Case concerns libraries charging administration costs (fines) for exceeding loan period
- Dispute over whether administration costs are subject to VAT
- The Supreme Court decides that the facts do not allow for any other conclusion than that the administrative costs do not constitute compensation, since the borrower can generally continue the term of lending without compensation, and the payment of the administrative costs does not give the borrower the right to keep the book longer.
- The effort to pay those costs is apparently intended as an incentive for the readers to return the books in time or to request a temporary extension.
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.
