- X is denied deduction of VAT for construction costs of a weekend residence in Belgium
- X fails to prove that the weekend residence will be used for taxable purposes
- X is involved in construction activities, with person Y carrying out the work and owning a property in Belgium
- The tax inspector denies the deduction of input tax and imposes a VAT assessment for the period from May 2016 to December 2019
- X claims the input tax is deductible as the residence is used for business purposes
- The court rules that the appeal was timely filed and that X did not prove the intended use of the residence for taxable purposes
- The corrections to the input tax are deemed valid and the appeal is dismissed
Source: taxlive.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.
