When is the acquisition of shares in self-storage company subject to over-taxation?

21 April 2021 - On 17 March 2021, the Supreme Court ruled in a case concerning the acquisition of shares in a self-storage company. According to the Supreme Court, the acquisition of the shares is, under certain circumstances, subject to over-taxation. According to the Supreme Court, this depends on the question of whether the operation of the storage facilities is subordinate to the entirety of the services that the self-storage company provides to its customers. The Supreme Court has instructed the Court of Appeal of Amsterdam to investigate this further.

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