The taxpayer failed to prove that all the conditions for claiming the input tax deduction were met. The costs for which the deduction was requested were not invoiced to the investor, nor were there any documents indicating the investor’s consent or changes in the lease agreement. The taxpayer’s claim that the costs were incurred for future projects was unsupported by evidence. The court determined that the costs were incurred for a company engaging in exempted activities, not the taxpayer’s taxable activities, thereby affirming the disallowance of the input tax deduction.
Source: rechtspraak.nl
