Netherlands No deduction for Mini Cooper, dinghy, electric bicycles and jet ski for non-entrepreneurs 09 August 202138 views1 min read Source BTW jurisprudentie Deduction (input tax credit) Appeals are admissible despite substantial exceeding of the motivation period Flashback on ECJ Cases C-326/11 (J.J. Komen en Zonen Beheer Heerhugowaard BV) – VAT Exemption if a Supply of immovable property (a site and an old building) converted into a new building if at the time of the supply the old building had only been partially demolished and at least partially still was in use