The Gelderland District Court has ruled that X is not entitled to a deduction for the VAT charged related to the construction of the study and attic for the periods from the first quarter of 2019 to the first quarter of 2020, as no VAT return was submitted. Additionally, in the second quarter of 2020, X is not entitled to a deduction for the attic floor, as there is no direct and immediate link between its construction and use for taxable purposes.
Source Taxlive
