Advocate General Ettema concludes that Article 37d of the VAT Act 1968 may apply to the transfer of a rental company. In his Opinion, the AG elaborates on what a rental company is and what matters are necessary to be able to continue that business. The case involves X BV, a company that bought a plot of land, entered into a long-term lease, and planned to rent out a care complex to a VAT-exempt foundation. The Arnhem-Leeuwarden Court of Appeal ruled that Article 37d applies to the supply, but the State Secretary appealed to the Supreme Court, arguing that it is merely a supply of goods. The AG’s Opinion provides detailed analysis and legal framework for the application of Article 37d, ultimately advising the Supreme Court to dismiss the appeal.
Source Taxlive
Latest Posts in "Netherlands"
- Judge dismisses ChatGPT analysis as evidence of breach of contract
- Court Ruling on VAT Deduction for School Renovation and Penalty Assessment, 20 March 2026
- Dutch Ornamental Horticulture VAT to Rise from 9% to 21% Starting January 2028
- Tax Assessment Upheld for Municipality Due to VAT Abuse in “School Model” Construction Scheme
- Scope of Reverse-Charge Scheme for Subcontracted Agricultural Work on Immovable Property by Contractors
