- The applicant constructed a parking facility and granted usage rights for parking spaces to its shareholder in exchange for a shareholder parking fee. This transaction was not considered taxable under the VAT Act for leasing areas for vehicle parking, as the applicant and the shareholder were part of the same VAT group. The transfer of parking rights within the same VAT group was outside the scope of VAT. The advance ruling is valid from August 26, 2025, to December 31, 2026.
Source: vero.fi
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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