Court rules in favor of taxpayer’s VAT refund for new home with solar panels

X is entitled to a refund of VAT for the purchase of solar panels and construction costs of the roof of a new building
X filed the VAT return for 2001 on July 8, 2019, and received a refund decision on November 21, 2019
The court ruled in favor of X, stating that the building and solar panels were used for business purposes
The appeal to the principle of trust was not successful
The VAT assessment must be annulled because X made the timely choice to include the building in his business assets

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.