A has a tennis hall with outbuildings that are rented out to various tenants. A has solar panels installed on the roof of the tennis hall and reclaims the full VAT on those solar panels. The Tax and Customs Administration imposes an additional assessment for turnover tax because, in its view, the VAT deducted must be revised because the supply of electricity to the tenants is one performance with the (VAT-exempt) rental.
Source BTW jurisprudentie
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