VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law

The Supreme Court has issued several rulings on school construction cases, focusing on whether there is a supply for consideration and an economic activity.
In previous cases, the Court found that if compensation is only for additional costs not covered by the municipality, there is no direct link between service and payment, and thus no supply for consideration.
The fact that compensation is partly based on tax savings or other factors (like rent) does not establish a direct link, so there is still no supply for consideration.
The Court distinguishes between assessing economic activity (participation in a market) and supply for consideration, but so far, municipalities are still considered to perform economic activities in these cases.

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.