- The case examines whether the Dutch Kadaster’s tactical management services for the DSO-LV are subject to VAT.
- The Court of Appeal found these services to be an economic activity, as a market exists and private parties could perform them.
- The Kadaster was not considered to be acting as a public authority since it did not use governmental prerogatives.
- The cost-recovery basis and exclusive right do not remove the economic nature of the activity.
- The Advocate General advised the Supreme Court to confirm VAT liability for these services.
Source: uitspraken.rechtspraak.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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