If an entrepreneur purchases goods and services and uses them for both taxable transactions and transactions that fall outside the scope of VAT because no reimbursement is requested for this, the question arises whether and to what extent the right to deduct the VAT charged is deductible. In this conclusion A-G Ettema examines if the Netherlands has rules for this, and if this is not the case, how the input VAT recovery should be calculated.
Source: rechtspraak.nl (Dutch)
