Refugee Children\u2019s Foundation<\/a>). A limited number of books and items of clothing are sold as \u201cremnants\u201d for \u20ac0.50. Occasionally, items are sold for a higher price (\u20ac5).<\/p>\nThe Tax and Customs Administration takes the view that the foundation must pay VAT on its turnover. It is therefore issuing a supplementary assessment for the second quarter of 2017. The assessment amounts to \u20ac100 in VAT and \u20ac3 in tax interest.<\/p>\n
Onerous title<\/h4>\n
For VAT purposes, a taxable transaction occurs when a supply (goods or services) is made in return for payment. In other words, there must be a consideration. This is the case here. The payment of \u20ac1 is in return for the supply of the second-hand goods.<\/p>\n
Symbolic<\/h4>\n
The foundation therefore argues that the payment is (no more than) symbolic. In that case, there is no basis for VAT liability. The Court, however, is of the opinion that the payment of \u20ac1 is the actual consideration for the goods supplied. The amount of the payment is determined entirely by the foundation. Furthermore, the sale is intended to generate proceeds. These proceeds are then used to achieve the foundation\u2019s objective.<\/p>\n
The Court also considers that the sale of second-hand goods to people on lower incomes is an additional objective of the sales. Essentially, supply and demand are brought together. The foundation offers second-hand goods at a price appropriate to its target group. The remuneration therefore has social significance.<\/p>\n
Proof<\/h4>\n
The foundation has argued that a price of \u20ac1 is commonly regarded as symbolic. In so far as the intention is to argue that \u20ac1 is, by definition, symbolic, the Court does not agree. In the property market, \u20ac1 is regarded as a symbolic price, but this is in relation to the much higher economic value of property.<\/p>\n
Nor has the foundation demonstrated that fees for similar services in the wider community are significantly higher. A limited number of examples of prices four or five times higher in charity shops is not sufficient to regard a payment of \u20ac1 for second-hand clothing in general as symbolic.<\/p>\n
<\/p>","protected":false},"excerpt":{"rendered":"
Een stichting levert tweedehands goederen voor \u20ac 1,-. De opbrengst wordt gebruikt voor de financiering van onderwijs van kinderen van asielzoekers en vluchtelingen. De Rechtbank Gelderland oordeelt dat de stichting over haar omzet BTW moet afdragen. ANBI De stichting kwalificeert sinds 1 januari 2017 als Algemeen Nut Beogende Instelling (ANBI). Zij ontvangt van donateurs (gratis) […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-965","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=965"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/965\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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<\/p>\n