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Supreme Court on VAT deduction in accordance with actual use

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

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