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No VAT refund for hospice-related foundation that owns real estate

The Court of Arnhem-Leeuwarden rules that X is not entitled to deduction of input VAT. X does not make it plausible that she performs taxable services towards the guests of the hospice and their family. The Supreme Court declares the appeal in cassation unfounded without further motivation (art. 81 paragraph 1 RO Act).

Source Taxlive

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