- The case involves the deduction of VAT on construction costs of a new house with integrated solar panels.
- The taxpayer must prove that the costs are directly related to taxable activities.
- The court finds that the taxpayer would have incurred the construction costs regardless of the solar panels.
- There is no direct and immediate link between the construction of the house and the supply of energy for a fee.
- The taxpayer is not entitled to deduct the VAT on the construction costs.
- The refund amount remains unchanged.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
