- The taxpayer is entitled to deduct input tax from the costs of development measures, as the taxpayer had committed to carrying out the development on behalf of the city.
- The majority of these costs are considered general expenses of the taxpayer and are deductible as general cost elements of the taxable properties.
- The determination of whether services are exchanged within the framework of a service exchange is not based on the written expression of the contracting parties, but on the material content of the obligations entered into.
- The case involves a municipal development company (X) contracted by the city (N) and a bank (B).
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.