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Court: Taxpayer made timely request to include solar panels in business assets, allowing for the deduction of VAT

  • The case involves a dispute over whether solar panels or solar collectors were installed on the taxpayer’s property in 2001.
  • The taxpayer argues that the tax authority violated the principle of trust by imposing a tax assessment.
  • The tax authority argues that the taxpayer’s refund request was not reviewed and that the tax system allows for refunds to be granted before any potential audits.
  • The court rules that the taxpayer’s argument based on the principle of trust fails because the refund notice explicitly states that the tax authority can still make corrections after review.
  • The court finds it likely that solar panels were installed on the taxpayer’s property in 2001 based on evidence of electricity being supplied to the grid.
  • The court rejects the tax authority’s argument that the electricity could have come from other, unseen solar panels on the property.
  • The court determines that the taxpayer made a timely request to include the property in their business assets, allowing for the deduction of VAT.
  • As a result, the court rules in favor of the taxpayer, and the tax assessment is overturned.


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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