- X acquired a property from A in a sale-and-leaseback situation.
- The purchase price was 9 million euros, with a transfer tax base of 3.5 million euros.
- X claimed the acquisition was exempt from transfer tax under the overlap exemption.
- The court rejected this, stating the building was not newly constructed.
- The appeal was dismissed, confirming the overlap exemption does not apply.
Source: nlfiscaal.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 Refund Request Denied Due to Late Submission: Court of Appeal Decision 2025
- Pension Fund’s Insurance Service Exempt from VAT; No Right to Input Tax Deduction
- VAT Assessment Upheld Due to Missing Invoices and Insufficient Proof for Deductions and Loans
- Fiscal Unity for VAT Due to Close Financial and Economic Ties Upheld by Court
- EU Court: Spain Must Grant VAT Exemption for Group-Provided Cleaning Services to Members
