- A partnership of two people bought old houses, renovated them, and then rented them out.
- The tax inspector treated the partnership as a “self-builder” and imposed VAT assessments for 2015 and 2016–2018, plus penalties.
- The inspector argued that the reverse-charge rule applied to the contractors’ services, making the partnership liable for the VAT.
- The case went to court, where the partnership contested being classified as a self-builder.
Source: futd.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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