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
Latest Posts in "Netherlands"
- VAT deduction apartment: business office or home? Ruling on actual use and the principle of equality
- Budget 2026: VAT Rate Reversals, Property Rules & Cross-Border Compliance
- No deduction for VAT on consultancy costs for business succession within family
- VAT exemption for games of chance: strict interpretation for B2B game content
- Court Decision on Tax Rate for Art Products: Classification and Maker Status Dispute
