- The Court of Appeal of The Hague ruled that X cannot deduct input tax for the rent because it was not plausible that there was a rental agreement between X and B bv.
- X also failed to prove that he took over the lease from A.
- The court noted that Stichting D took over the rent and not X, and it was not possible to apply the taxed rental option agreed between B bv and A to the agreement between B bv and X.
Source Taxlive
