Hof Arnhem-Leeuwarden grants VAT deduction for renovation costs of a building for the purpose of a bed & breakfast and tearoom. Interested party (X) has no right to use the property, which is the private property of the driver and his ex-partner. According to the Court of Appeal, X is the purchaser of the services, because it is plausible that X may use the property and the services are necessary for the planned activities.
Source Taxlive
