Interest received by the notary’s office on a escrow account in pro rata

A BV runs a notary’s office. A BV has a trust account for its activities, to which it is obliged pursuant to Article 25 of the Notaries Act. This account contains funds that clients and third parties have entrusted to the management of A BV, or at least the civil-law notaries employed by it, in connection with the activities of the civil-law notaries and which should not belong to A BV. Due to the nature of A BV’s practice, very large amounts were regularly deposited in the trust account (quality account). Interest paid by A BV is paid on the escrow account.

The question is whether A BV correctly deducted input tax on its general costs in full, as it itself advocates, or whether it should have deducted only part of it on the basis of a pro rata, as the tax authorities believe. In the event that it is equal to the tax authorities in that respect, it is in dispute with regard to the fines in particular whether A BV has taken a pleasurable position by fully deducting input tax on general costs or whether all debt is missing from it.

Source BTW jurisprudentie

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