No input tax deduction for office space in newly built home

Partnership C, formed by A and B, completed a house on December 15, 2019, intending to operate an office on its top floor.
The partnership entered a rental agreement with BV D on the same day, claiming a sales tax refund of €34,197.
After Tax Authorities questioned it, C adjusted the claim to €28,262 on February 11, 2021.
The District Court of The Hague deemed C an independent entity, validating the rental to BV as an economic activity. The court rejected claims of non-independence due to an employment contract with A and challenged assertions that C wasn’t part of the rental market.
Despite arguments about the home purchase’s connection to office space rental, C failed to provide proof, leading to a denial of the turnover tax deduction.