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"
- Reduced VAT Rate Not Applicable to Artistic Murals, Only to Residential Painting and Plastering
- Court Holds VAT Adjustment Dispute over City Hall Resolved by Settlement Agreement
- Dutch Court: Fiscal Representation Cannot Be Required for VAT Zero-Rate Where Mutual Assistance Exists
- Supreme Court Refers VAT Deduction Dispute on Mixed Costs in Financial Instruments to Hague Court
- No VAT Deduction Allowed for ICT Manager’s Mobile Phone Bundles, Court Rules
