- New buildings with independent apartments must be put into use separately and revised for VAT exemption when used in 2014.
- Fictitious turnover cannot be used in pro rata calculation. Stakeholder X constructed two new buildings with parking, retail space, and apartments above, all legally divided.
- The Court of Appeal in The Hague ruled that X cannot calculate pro rata based on actual use and each apartment must be regarded as an independent immovable property.
- VAT for apartments put into use in 2014 must be revised due to change in intended use.
- The Supreme Court declares the appeal unfounded without further reasoning.
Source Taxlive
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