Correction circuit costs right, but correction construction costs garage under house DGA not

Correction circuit costs right, but correction construction costs garage under house DGA not

Dga X is the sole shareholder and director of A BV. The DGA has a racing license. The DGA and his partner live in a house of which they each own 50%. Prior to the purchase of the house, a permit was requested and granted for the construction of an underground garage annex showroom with an area of ​​approximately 400 m2. The garage has its own entrance and is accessible from the outside via a private elevator. The construction costs of the garage totaling € 342,598 were paid by A BV. The building permit has been applied for by A BV and the contract has been concluded by A BV. A lease has been drawn up between the DGA as landlord and A BV as tenant. 

Source BTW jurisprudentie

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