- The tactical management fee for DSO-LV is subject to VAT according to Advocate General Ettema.
- The Cadastre Service does not act under a specific legal regime or with governmental authority in this role.
- The tactical management is considered an economic activity, not a governmental one, as private parties could also perform it.
- The court ruled correctly that the Service does not act as a government entity in this context.
- The Advocate General advises rejecting the appeal.
Source: taxlive.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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