- The Tax and Customs Administration refused to allow a taxpayer to deduct input tax on the purchase of an apartment because it was not plausible that the apartment was used solely for business purposes.
- The taxpayer purchased an apartment in a residential complex and stated in the purchase agreement that it would be used for residential purposes.
- The apartment had residential features and was located near the beach.
- The court ruled that the taxpayer failed to prove that the apartment was not used as a home and also failed to provide evidence of similar cases. Therefore, the deduction was denied.
Source BTW jurisprudentie
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