- The Zeeland-West-Brabant District Court has ruled that A bv correctly determined the level of VAT deduction based on the destination of the real estate at the time when the VAT was charged.
- A bv is involved in a project development of an estate consisting of seven national monuments being transformed into homes.
- They supply built-up plots and apartment rights exempt from VAT, as well as undeveloped building plots and apartment rights subject to VAT.
- A bv deducts the VAT on directly attributable costs and uses a budget to determine the deduction for costs not directly attributable.
- The court agrees with A bv’s method and rejects the inspector’s argument that reliance should be placed on ultimately completed deliveries.
- This case was dealt with together with other judgments by the Zeeland-West-Brabant District Court.
Source Taxlive
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