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"
- Netherlands releases cover letter on ViDA assessment
- VAT on Alcoholic Drinks Included in Theater Ticket: Separate Supply, Standard Rate Applies, No Equality Violation
- VAT on Alcoholic Drinks Served During Theatre Intermissions: Separate Taxation from Admission Fee
- VAT on Theatre Tickets: Alcoholic Drink During Intermission Taxed at Standard Rate, Not Reduced Rate
- VAT on Theatre Ticket with Included Drink: Separate Tax Rates for Admission and Alcoholic Beverage
