If the paid and agreed rent only relates to one performance, it makes sense to assume one performance for the pro rata VAT deduction.
To realize a knowledge and innovation center for the international greenhouse horticulture sector, two companies and a BV have each purchased a plot of land. One company is building a school building on its plot. The operation of a business takes place on the plot of the other company. The BV is realizing a combi building on its plot, where business and education come together. The school and the company are on either side of the combi building.
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