Decision of the Council of State Regarding Furnished Rentals
The decision regarding the overturning of the administrative doctrine on furnished tourist rentals has finally been posted online. In particular, the Council of State ruled that the status of a member of parliament did not confer standing to challenge the doctrine.
Furthermore, contrary to what may have been reported in the press, the Council of State does not lecture or take a particularly harsh stance towardadministration. It merely uses the standard language employed when overturning an administrative doctrine.
Some might even interpret the Council of State’s decision, issued after the filing period had ended, as tacit approval of theadministration publicationadministration the doctrine that had been overturned. Taxpayers who applied the doctrine are indeed likely protected by the Council of State’s Monzani case law, which would not have been the case had the decision to annul the doctrine been issued earlier. Nevertheless, the ways of the Council of State are inscrutable...