- The case involves a dispute over whether the rental of the attic floor of a newly built home qualifies as an economic activity for which the taxpayer is entitled to deduct VAT.
- The taxpayer argues that the rental is an economic activity and therefore qualifies for VAT deduction.
- The court rules that the taxpayer’s objection was wrongly declared inadmissible by the tax inspector.
- However, the court ultimately finds in favor of the tax inspector, stating that there is no direct and immediate connection between the construction of the home and the intended rental of the attic.
- The taxpayer failed to meet the burden of proof and reference is made to a Supreme Court ruling from July 16, 2021.
- The taxpayer requests the court to determine that they are entitled to an additional VAT refund for the rental of the attic floor. They also request an increase in the total refund amount, along with statutory interest and a reimbursement of legal costs.
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.
