- The text discusses a case where a BV (a type of Dutch legal entity) requests a refund of sales tax related to the purchase of a residential complex.
- The complex has a rented roof that is used for operating solar panels.
- The BV is disputing the extent of their right to deduct VAT on the purchase.
- The main points in dispute are whether there is a direct connection between the costs and the taxable rental of the roof, and how to calculate the pro-rata for mixed costs.
- The Court of Appeal agrees that the complex serves a dual function of generating exempt rental income from the apartments and taxable rental income from the roof.
- However, they state that this case is different from a previous Supreme Court judgment because it involves the purchase of an investment asset, not the construction of a home for private use.
- The Court finds that the BV has not provided enough evidence to support their argument that the actual use of the complex does not correspond to the turnover method for allocating costs.
- Therefore, the Tax Authorities were justified in determining the input tax based on turnover.
Source BTW jurisprudentie
