- Dispute over whether taxpayer can claim VAT deduction for construction of rental property
- Tax authority argues no direct link between construction of rental property and sale of energy
- Court rejects tax authority’s argument, considers rental property as part of business assets
- Rental property has dual function of generating rental income and supporting solar panels
- VAT on expenses for rental property only deductible in proportion to use for taxable activities
- Court determines VAT deduction based on pro rata use, not actual use
Source: uitspraken.rechtspraak.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.
