The District Court of the Northern Netherlands has ruled that the installation of solar panels does not entail a right to a refund of turnover tax on the construction costs of a home.
X has a new house built, including the installation of non-integrated solar panels on the roof. X returns part of the generated energy to the energy company. The inspector grants a refund of turnover tax on the installation costs of the solar panels for the second quarter of 2019. X also claims to be entitled to a refund of part of the turnover tax on the construction costs of the house, because the roof has been reinforced to be able to support the solar panels. The defendant argues that there is no direct and immediate link between the construction of the house and the supply of energy. X appeals.
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