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"
- Netherlands Proposes New VAT Rules for Digital Platforms Offering Short-Term Rentals and Passenger Transport
- Internet consultation on new VAT rules for platform economy starting July 2028
- New decree on the ”Taxable Amount for VAT
- Zero rate refused at car trade due to inadequate evidence
- Understanding Selfbilling: Obligations and Best Practices for Accurate Invoicing in Municipal Operations
