The District Court of Zeeland West Brabant allows VAT deduction on the construction costs of a 400 m2 garage under the home of the owner-manager of the interested party (X bv). The building permit, contracting agreement and invoices are in the name of X bv. Later, the DGA rents out the garage, with an arrangement for the construction costs.
Source Taxlive
Latest Posts in "Netherlands"
- Impact of 2027 Policy Change on Home Batteries and VAT for Solar Panel Owners
- Supreme Court to Decide Tax Status of Paved Parking Lot: Built or Unbuilt Land?
- VAT Implications for ‘Free’ Online Services: Legal Challenges and Potential Impact on SMEs
- Court Denies Tax Deduction for Family Business Succession Advisory Costs as Private Expenses
- No deduction of input tax for private advisory fees shareholders
