If taxpayers had already acquired financial, organizational and economic interests for VAT purposes in the past, they are a fiscal entity from that moment on.
A BV was a partner in a company from 1 September 2014. This bv leased a building to both the general partnership and, exempt, to a general practice. The BV and the general partnership filed sales tax returns separately. The building was expanded in 2017. The BV fully deducted the sales tax charged for the renovation. The inspector did not fully accept the deduction because part of it related to exempted letting of the building to the GP practice.