- Case involves a dispute over the deduction of VAT for the construction of a rental property with solar panels
- Inspector argues that there is no direct link between the construction of the rental property and the sale of energy
- Court rejects Inspector’s argument, stating that the rental property is an investment asset and part of the business assets
- Court considers the rental property separately from the solar panels, noting its dual function of generating rental income and supporting the solar panels
- VAT deduction for expenses related to the rental property is only allowed in proportion to its use for taxable activities
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.
