The fact that taxable supplies can be properly distinguished from exempt supplies does not automatically mean that the actual use of an immovable property that is “mixed” for both types of supplies can be objectively and accurately determined separately for each of the two types of supplies. In a situation where an entrepreneur performs both taxed and exempt services and the activities related to these services are performed in parts of the property that are not used exclusively for either type of activity, this is not possible. Under such circumstances, the actual use for the purpose of performing different types of services cannot be determined other than approximately, which is not sufficient to determine the amount of the allowable deduction in deviation from the pro rata method (HR February 3, 2006, ECLI:NL:HR:2006:AV0823, BNB 2006/314).
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