- The court ruled that there is no deduction of input tax for office space in a newly built house. The appeal was dismissed.
- The court determined that the taxpayer is an independent entity for VAT purposes and the rented office space qualifies as an economic activity.
- The court disagreed with the tax authority’s argument that the taxpayer lacks the necessary independence for entrepreneurship.
- The court also disagreed with the tax authority’s argument that the taxpayer does not participate in the market for office space rental.
- The court stated that the fact that the office space is rented to a related company does not invalidate the rental contract.
- The court referred to a previous Supreme Court ruling regarding the requirement of a direct and immediate link between the acquisition of goods or services and taxable transactions for input tax deduction.
Source: uitspraken.rechtspraak.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.
