- The Dutch Supreme Administrative Court referred questions to the CJEU about whether the sale of real property used solely for VAT-exempt activities qualifies as a transfer of a going concern for VAT relief.
- The case involves a project developer who converted an office building into residential apartments, rented them VAT-exempt, and then sold the building.
- The main issues are whether such a sale is covered by VAT relief under Section 37(d) of the Dutch VAT Act and the corresponding EU VAT Directive, and whether the seller’s intention affects this qualification.
- The CJEU is asked to clarify if VAT relief applies when the property is only used for VAT-exempt activities and if the property being rented out at the time of sale is sufficient for the relief.
Source: kpmg.com
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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