- The court ruled that the rental of the workroom to [A] BV is an economic activity of the interested parties.
- The court based its decision on the Supreme Court ruling of October 4, 2013, which stated that the concept of “economic activities” in Article 9 of the VAT Directive 2006 has a broad scope and an objective character.
- The court considered it important that the interested parties made the workroom available for at least five years for an agreed fee and that the agreed rent was not so low that the rental was not an economic performance.
- The court considered it irrelevant whether the conditions and circumstances under which the rental of the workroom takes place are comparable to those that are usually relevant.
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.
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