In the years 2012 – 2016, a BV will apply the reduced rate to turnover from parking, which was still 6% at the time. This turnover is almost entirely related to arrangements. Part of the compensation received for this has been booked as ‘parking turnover’. Following a due diligence, the inspector concludes that the BV had to apply the normal rate of 21% to turnover from parking.
Source: fiscaalvanmorgen.nl
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