The decision of the Supreme Court of 16 July 2021, no. 19/02837 concerns the right to deduct VAT on the purchase of a building plot and the construction of a house in connection with the installation of solar panels on the roof of the house. The Supreme Court confirms the decision of the Arnhem-Leeuwarden Court of Appeal that the owners of the house are not entitled to deduct VAT on the costs of the building plot and the construction of the house in connection with the installation of solar panels.
Source: fiscaalvanmorgen.nl
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