Jérôme Ariës
Loyens & Loeff
Articles
2 real estate transfer tax applies to DIY plots
Netherlands - December 6 2019 Advocate General Ettema has concluded that the 2 rate should be applied to residential property and addressed the problem of rates for...
No 2 real estate transfer tax rate if pipes are missing
Netherlands - December 6 2019 The Den Bosch Court of Appeal has ruled that a property does not qualify as a dwelling for the purposes of real estate transfer tax if, at the time...
A combined purchase and construction agreement does not qualify as a delivery of a construction site for VAT purposes
Netherlands - December 6 2019 The Court of Justice ruled in the KPC Herning case that the delivery of a plot of land containing a warehouse that could still be used at the time of...
No VAT due on the passing on of the water treatment levy
Netherlands - December 6 2019 A campsite operator passed on the water treatment levy to the tenants and owners of the plots on his holiday park. The tax inspector stated that the...
No supply subject to VAT in case of sale-and-leaseback
Netherlands - December 6 2019 The Court of Appeal of The Hague has ruled that the sale-and-leaseback of a retirement housing complex does not constitute a transfer of immovable...
