Cases - Stichting 'Goed Wonen' v Staatssecretaris van Financiën

Record details

Name

Stichting 'Goed Wonen' v Staatssecretaris van Financiën

Date

[1999]

Keywords

Construction – VAT – Leasing or letting of immovable property

Summary

'Leasing' was explained to have the characteristics of conferring on the person concerned, for an agreed period and for payment, the right to occupy immovable property as if that person were the owner and to exclude any other person from enjoyment of such a right. The court also stated that a 'leasing or letting of immovable property' is 'normally a relatively passive activity, not generating any significant added value'.