If an immovable property is used both for services for which there is a right to deduct input tax and for services for which that right does not exist, the deductible VAT must be calculated on the basis of the turnover ratios (pro rata or actual use. on this matter.
Source EFK
Latest Posts in "Netherlands"
- Supreme Court Rules GP’s Services to Foundation Not Exempt from VAT
- Dutch Supreme Court Ruling: VAT Exemption on Integrated Primary Care Services by General Practitioners
- Court Ruling on Zero Rate Conditions for Second-Hand Car Sales and Fraud Penalties
- Dutch Government Proposes VAT Obligation for Digital Platforms Starting July 2028
- Dutch Supreme Court Rules GP Services to Partnership Not Exempt from VAT
