Analysis of the Use of an Apartment as a Residence and Office Space in the Netherlands

• 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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