The Zeeland-West-Brabant District Court ruled that the inspector was correct in adjusting the input tax on accommodation/air conditioning costs, other accommodation costs, and scaffolding costs. X BV, a coaching and training company, failed to prove that it had access to the room with the air conditioning or that it was the recipient of the other services. The fines imposed on X BV of 10% and 25% were deemed appropriate and necessary.
Source Taxlive
