In this case, a man and a woman form a partnership together. They have a house built, of which they rent the office on the third floor to a BV (legal entity), which is fully owned by the man. The BV and the partnership opted for taxable rental, and the partnership deducts part of the VAT on the construction costs of the home.
The inspector refused the VAT deduction. According to the District Court of Zeeland-West-Brabant this is correct, because the partnership does carry out an economic activity with regard to the rental, but does not demonstrate that the rented property is used almost entirely for business purposes.
Source: fiscount.nl (summary)
Source: Rechtspraak.nl (full case)
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