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VAT

Apply actual use if pro rata results in conflict with reality

Apply actual use if pro rata results in conflict with reality

Again a judgment of the Supreme Court from the old days.

Maatschap X operates an apartment building, consisting of 6 business premises, 78 apartment houses and 10 garages. 5 business premises were rented out; an option request was made for 4 of them. X had work carried out on the roof and had the outside painted. It has allocated the VAT on a pro rata basis (ratio of exempt or taxed rental).

Source BTW jurisprudentie

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