In order to be allowed to determine the size of the deduction of VAT on the basis of the use of purchased goods and services (‘pro rata to actual use’), is it sufficient that the application of that method leads to a more accurate result than the calculation in proportion to the turnover taxed with VAT (‘pro rata to turnover ratio’)? The Supreme Court rules that this is not the case.
Source: nextens.nl
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
