- A taxpayer built a house with integrated solar panels and claimed a refund of sales tax.
- The tax authorities only allowed a deduction for the solar panels and denied deduction for other construction costs.
- The taxpayer argued that the construction costs were directly related to the performance of a taxable activity.
- However, the court ruled that the expenses would have been incurred regardless of the solar panels and therefore, there was no direct and immediate connection between the construction costs and the supply of energy.
- The taxpayer was not entitled to a deduction for the sales tax on the construction costs.
Source BTW jurisprudentie
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