VAT Liability of Dutch Kadaster’s Tactical Management Services for DSO-LV under Economic Activity Criteria

• The case examines whether the Dutch Kadaster’s tactical management services for the DSO-LV are subject to VAT.
• The Court of Appeal found these services to be an economic activity, as a market exists and private parties could perform them.
• The Kadaster was not considered to be acting as a public authority since it did not use governmental prerogatives.
• The cost-recovery basis and exclusive right do not remove the economic nature of the activity.
• The Advocate General advised the Supreme Court to confirm VAT liability for these services.

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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