Occupancy of building per independent apartment: notional turnover is not included in pro rata calculation

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.