Correction circuit costs right, but correction construction costs garage under house DGA not
Dga X is the sole shareholder and director of A BV. The DGA has a racing license. The DGA and his partner live in a house of which they each own 50%. Prior to the purchase of the house, a permit was requested and granted for the construction of an underground garage annex showroom with an area of approximately 400 m2. The garage has its own entrance and is accessible from the outside via a private elevator. The construction costs of the garage totaling € 342,598 were paid by A BV. The building permit has been applied for by A BV and the contract has been concluded by A BV. A lease has been drawn up between the DGA as landlord and A BV as tenant.
Source BTW jurisprudentie
