The Park Sleep Fly (PSF) package offered by the interested party is not an indivisible economic performance from which it is artificial to split, there are several services in that package to be considered separately
The allocation of the total price for the PSF arrangement must be done according to the market value method. The inspector did not consider an excessive portion of the turnover from the PSF arrangement as the fee for parking. The fee plus sales tax for the parking service in the PSF package cannot be less than €40, i.c. Assuming a fee including VAT for parking of less than €40 implies a fee for the hotel stay of more than the room rate without the PSF package, or of more than the market value of an overnight stay. This does not correspond to commercial reality and therefore cannot be accepted. The cost price calculations submitted by the interested party on appeal do not lead to a different opinion.
Source: rechtspraak.nl
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