- Dispute over whether office building is considered business or private property for VAT purposes
- Taxpayer used office building solely for business purposes
- Taxpayer argues that he treated the building as private property by not deducting VAT and renting it out tax-free
- Court rules that since there was no private use of the building, it must be considered mandatory business property
- Taxpayer would not have benefited from labeling the building as private property even if he had the choice
- Taxpayer must prove his choice if he had the option to label the building as private property
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.
