- The case involves a request for a refund of VAT for a renovated location.
- The use of the location for partially taxable services after its use was not proven.
- The argument based on the principle of trust is not successful.
- The court does not reopen the investigation based on a letter from the representative.
- The court declares the appeal inadmissible regarding the decision on the objection.
- The court states that the deduction of input tax should correspond to the use of goods and services at the time the tax was charged.
- It is established that the taxpayer did not deduct input tax during the renovation phase for areas intended for the library, city store, and community center.
- The taxpayer did not provide evidence that the service level agreements (SLAs) were agreed upon before the areas were put into use.
- The court assumes that the agreements mentioned in the case were still in effect on July 1, 2017.
- The court concludes that the deduction of input tax is not justified.
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.
