- The apartment is intended for residential use and includes a living space and storage space.
- The buyer intends to use the apartment according to its designated purpose.
- The apartment is also used for business purposes, but it is primarily used as a residence.
- The photos provided do not prove that the apartment is not being used as a residence.
- The taxpayer argues that the apartment should not be subject to VAT because it is primarily used as a residence.
- The taxpayer requests evidence of similar cases where the same treatment was applied.
- The conclusion is that there is no right to VAT deduction for the purchase of the apartment.
- The taxpayer is asked to provide evidence of the application of the principle of equality in similar cases.
Source: uitspraken.rechtspraak.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.
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