The acquisition cost of a business asset includes the value-added tax (VAT) payable in relation to the acquisition of the business asset, for which partial deduction of tax is allowed under Article 45 of the VAT Act 1968, according to Articles 2 and 15 of the VAT Act 1968. It is not relevant that full deduction of tax is allowed after a certain number of years.
Source: uitspraken.rechtspraak.nl
