A man also has non-integrated solar panels installed when building a house. He deducts all VAT on the construction costs and the solar panels. The tax inspector refuses to deduct the VAT on the construction costs. He counts the house as part of his business assets and returns the unused electricity to the energy supplier. The inspector rightly refused the deduction of VAT on the construction costs of the house, the Court of Appeal of Den Bosch ruled.
Source: www.fiscount.nl
