- The Court of Appeal in The Hague has ruled in favor of X, allowing them to deduct input tax for the conversion of office space into flexible offices.
- X had agreed to jointly renovate a building with group A and rent out the resulting flex offices.
- Despite an additional assessment imposed by the inspector, the court ruled that X was entitled to deduct input tax on A’s invoices as both labor and paying the invoices contributed to the renovation and met the requirements for the right to deduct.
- The inspector’s claim that the flex offices would not be used for VAT-taxable rental also failed. X’s appeal was successful.
Source Taxlive
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