- The taxpayer purchased a new apartment in March 2008 and claimed the VAT charged on the construction in his tax returns.
- The tax authority argues that the apartment was never used for business purposes and therefore revised the VAT deduction for the years 2014-2018.
- The court ruled that the taxpayer’s reliance on a previous case did not prevent the tax authority from issuing a reassessment for the year 2014.
- The court also found that the tax authority incorrectly assessed VAT on a specific transaction in the fourth quarter of 2016.
Source: nlfiscaal.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.
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