In anticipation of a change in the law, the State Secretary of Finance has amended the input tax deduction decree by including an approval to include cumulation in connection with the deduction limitation on catering expenditure.
In practice, it happens that the provision of food and drink is outsourced to an entrepreneur who in turn outsources this performance to another entrepreneur. This can then repeat itself. Article 15(5) of the OB Act then means that the deduction of the VAT charged is excluded for all those entrepreneurs. The State Secretary considers this undesirable in view of the purpose of the regulation.
Source BTW jurisprudentie
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