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Court of Gelderland: VAT rate and input VAT deduction for foundation that promotes a sustainable eel sector

The dispute concerns whether a foundation that is engaged in the promotion of a sustainable eel sector is fully entitled to deduct input tax. In particular, the question is whether the input tax can be attributed to the operation of a sustainability certification. There is also a dispute regarding whether the reduced rate can be applied to two projects carried out by the foundation. These projects involve the relocation of eels beyond water defense structures and the release of glass and juvenile eels. The court declares the appeal unfounded.

Source: uitspraken.rechtspraak.nl

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