- The case involves whether the appellant is entitled to a deduction for VAT on the purchase of a property.
- The property transaction was not completed, so the appellant did not acquire ownership rights over the property.
- As a result, the appellant is not entitled to deduct the invoiced VAT on the purchase price.
- The Court of Appeals upheld the lower court’s ruling that denied the appellant’s claim for VAT deduction.
- The reference is to Section 37, paragraph 1 of the VAT Act.
- The editorial note mentions the previous instance and the lower court’s case number.
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.