The Court of Appeal in ‘s-Hertogenbosch ruled that the installation of solar panels is not a reason to allow part of the VAT on the construction of a house to be deducted.
X builds its own home and has non-integrated solar panels installed after completion. X registers as an entrepreneur for turnover tax and deducts the VAT on the solar panels and part of the turnover tax on the construction of the house. X states that the part of the VAT that pertains to the house may be deducted because the roof is partly used for solar panels. The inspector only allows the VAT on the solar panels to be deducted. X appeals.
Source Taxlive.nl
Latest Posts in "Netherlands"
- No Reduced VAT Rate for Nightclub Entry Fees with DJ Performances, Court Rules
- Tax Plan 2026: Reduced VAT Rate for Culture, Media, and Sports Retained
- Proposed VAT Revision Rules for Renovation Services Starting 2026: Key Changes and Implications
- VAT deduction apartment: business office or home? Ruling on actual use and the principle of equality
- Budget 2026: VAT Rate Reversals, Property Rules & Cross-Border Compliance
