It must therefore be assumed in cassation that the interested party did not include all the costs of all the companies in the group in the calculation of the pro rata according to actual use of the group. For this reason alone, there is no reason to deviate from the main rule that the deduction of input tax in respect of mixed-use goods and services takes place according to the pro rata to turnover ratio.
Sources:
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
