A has a house built with a roof and has non-integrated solar panels installed on the roof of the house and on the roof. A requests in his turnover tax return for starting entrepreneurs a VAT refund of € 4,915:
VAT owed +/+ € 160
Input tax -/- € 5,075 (solar panels (100%) € 2,772, roof (100%) € 1,736 and roof ( 50%) €2,870)
Balance -/- €4,915
The tax authorities have granted a refund of €2,143. According to the court, A was not entitled to a VAT deduction for the construction of the house and the roof. The Court has calculated the refund at € 2,612 (VAT owed € 160 -/- VAT for the purchase and installation of solar panels € 2,772). This resulted in an additional refund of €469.
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