A person or entity that was previously a VAT entrepreneur and incurs accounting and consultancy costs can only deduct the VAT on those costs if the costs relate to current or future VAT-taxed activities. Insofar as there is insufficient certainty about possible future VAT-taxed activities, the VAT can not be deducted. Concrete intentions, investments and agreements made are important. According to how the court ruled.
Contribution by Van Vilsteren BTW advies
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