“Los af te nemen prestaties zijn zelfstandig voor de btw”
In a Dutch case before the lower court, the court decided as follows:
If a business carries out various activities, whereby the customers of one activity do do not necessarily have to make use of one of the other activities, the activities are (thus) independent activities. It is then not possible to view a non-economic activity as part of an economic activity. This means that the entrepreneur cannot deduct all VAT on general costs.
Read more: Taxence (Dutch)
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