X deducted VAT for the purchase of solar panels and construction costs of a new-build home with a roof where the solar panels were installed in their 2001 VAT return. X explicitly stated how much of the VAT deducted related to the construction costs of the roof in an appendix. They received a refund decision in November 2019. The Arnhem-Leeuwarden Court ruled that X’s appeal to the principle of trust was unsuccessful, but based on the energy bill from 2017, it is likely that X purchased solar panels in 2001 and included the house as part of their business assets. Therefore, the VAT assessment must be annulled.
Source Taxlive
