- X is a partnership with two spouses as partners
- X rents out the roof of the house to one of the partners for the operation of solar panels
- Amsterdam Court rules that there is no direct connection between the construction of the roof and the rental for the operation of solar panels
- X is not entitled to deduct VAT
- The Court rules that there is no economic activity for VAT
- Even if there was a direct connection, X would not be entitled to deduct input tax
- The Court considers that there may be an abuse of rights in this case.
Source: uitspraken.rechtspraak.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.
