- The partnership qualifies as a VAT entrepreneur with an economic activity.
- The option for taxed rental was not proven due to private use of the workspace.
- The rental of real estate is generally exempt unless specific conditions are met.
- The court found no conflict with the VAT directive regarding the exclusion of taxed rental for residential use.
- Member states have discretion in excluding certain transactions from taxed rental options.
Source: btwjurisprudentie.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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