Advocate General Ettema concludes that X cannot determine the pro rata deduction based on actual use. If the bank resolution is invoked, the calculation must be made using the conversion method. Otherwise there is an unauthorized method (the sector method or a dual method).
Source
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