- Inspector correctly classifies rental of garage boxes as VAT taxable rental of parking space
- Dispute over whether garage box is actually storage space or VAT taxable parking space
- Inspector imposes VAT assessment, court agrees with inspector
- Court determines garage boxes are intended for parking vehicles, not as storage space
- Advertisements and construction plans confirm garage boxes are for parking vehicles
- Actual use of garage boxes does not affect classification as parking space
- Court decision upheld by High Court without further explanation
Source: taxlive.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.
Latest Posts in "Netherlands"
- VAT deduction apartment: business office or home? Ruling on actual use and the principle of equality
- Budget 2026: VAT Rate Reversals, Property Rules & Cross-Border Compliance
- No deduction for VAT on consultancy costs for business succession within family
- VAT exemption for games of chance: strict interpretation for B2B game content
- Court Decision on Tax Rate for Art Products: Classification and Maker Status Dispute
