Arnhem-Leeuwarden Court of Appeal ruled that art. 37d Wet OB 1968 does not apply to the delivery of a care complex shortly after the start of the rental. This is because the interested party no longer intends to hold the complex for investment before the start of the lease. Due to the short-term VAT-exempt rental, part of the VAT deduction must also be revised.
Source Taxlive.nl
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