The Inspector takes the position that the returns granted must be corrected in the first quarter of 2016. The house was only used for an economic activity later on and at that later moment it is not possible to claim deduction of input tax. The couple disputes this. It was always the intention to rent out the attic floor. The Court concludes that the couple has had the intention to rent out the attic floor and that the partnership has immediately and fully implemented this intention.
Source: btwjurisprudentie.nl (Dutch)
