- 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
Latest Posts in "Netherlands"
- Parcel from China on average € 6 more expensive from January 2026
- No VAT refund for the customer if VAT has not been levied retrospectively at the supplier
- Dutch Court Denies Input VAT Deduction for 2016 Due to Statute of Limitations Expiry
- Preliminary questions to the ECJ in VAT case on the application of the transfer of a totality of assets
- Agreements on the agreement do not lead to intermediary services for financial VAT exemption
