- X owns a home and was charged 2020 sewer and waste collection taxes by the municipality.
- The dispute was whether these taxes were invalid because the municipal ordinances allegedly exceeded the revenue limit.
- X argued that the municipal budget showed too much revenue because of how VAT Compensation Fund (BCF) contributions were handled, and that only the council-approved budget should count.
- The Amsterdam Court of Appeal rejected this: VAT eligible for BCF compensation may be counted as a cost when testing the revenue limit, but the BCF contribution itself does not have to be counted as income or a negative cost.
- The court found no distortion of the municipal budget and refused to refer preliminary questions to the CJEU.
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.
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