- The Court of Appeal of The Hague ruled that X BV qualifies as a “self-builder” for VAT purposes because it maintained overall management of its renovation projects, even though it outsourced the actual construction work.
- The court found that X BV’s role included concept development, material control, project instructions, managing architects and contractors, and utilizing its own organizational expertise across approximately 200 renovations.
- As a self-builder, X BV is subject to the reverse charge mechanism for VAT on renovation services, overturning a lower court’s decision that deemed its involvement no greater than that of an ordinary client.
Source Taxlive
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