- 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
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.
Latest Posts in "Netherlands"
- Tax Plan 2026: Reduced VAT Rate for Culture, Media, and Sports Retained
- No Reduced VAT Rate for Nightclub Entry Fees with DJ Performances, Court Rules
- Proposed VAT Revision Rules for Renovation Services Starting 2026: Key Changes and Implications
- VAT deduction apartment: business office or home? Ruling on actual use and the principle of equality
- Budget 2026: VAT Rate Reversals, Property Rules & Cross-Border Compliance
