In the opinion of the Court the rental of the part of the roof does not constitute an economic activity for VAT purposes, because there is no direct connection between the rental of the roof and the installation and operation of solar panels. Even if this direct connection were to exist, X would still not be entitled to deduct input tax, because (also) there is no direct connection between the construction of the roof and its rental. Needless to say, the Court considers that if it could be said to be an economic activity, there would still be no right to deduct input tax, because this could constitute an abuse of law.
Source: nlfiscaal.nl
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