- If the actual use of a building differs from the intended use, the entrepreneur must revise the deducted VAT on the purchase of the building.
- An entrepreneur bought a new apartment in 2008 with the intention of using it for business purposes.
- The tax authorities conducted an investigation and found that the entrepreneur was not registered at the apartment address and had lived abroad between 2005 and 2011.
- The tax authorities concluded that the apartment was first used for exempt activities in 2010 and imposed VAT on the deducted amount.
- The court ruled that the entrepreneur could not rely on a previous procedure to avoid the VAT assessment for 2014.
- The court stated that the VAT corrections for the years 2015 to 2018 were justified and rejected the entrepreneur’s claims of discrimination and violation of the principle of trust.
- The court confirmed that the VAT was correctly revised for the years 2014 to 2018.
Source: taxence.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.
