- A fiscal unit rents storage spaces to businesses and individuals.
- Rental to individuals is exempt from VAT, while rental to businesses is usually subject to VAT.
- The common areas of the storage facility are used more intensively by businesses than by individual renters.
- The fiscal unit calculates the VAT deduction on common costs based on the actual use of floor space.
- The tax inspector argues that the VAT deduction should be calculated using the pro rata method.
- The Amsterdam Court of Appeal rules that the VAT deduction should be calculated using the pro rata method.
- The fiscal unit cannot provide objective and accurate data on the actual use of the common areas.
- The actual use cannot be determined based on access system data.
- The frequency of use is not relevant for the exclusive use right of a storage unit.
Source: fiscount.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
