- X paid €15,000 for a sketch design for the construction of an office building.
- X claimed the VAT paid on the sketch design as a deduction.
- The tax inspector argued that the VAT is not deductible.
- The Court of The Hague ruled that X cannot deduct the VAT as the costs were not incurred for taxable purposes.
- X did not provide any objective evidence of the intended construction of an office building.
- The Supreme Court dismissed the appeal without further explanation.
Source: taxlive.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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