Supreme Court: Tax Deduction for Solar Panels Investment by Water Board for Economic Activities

Waterschap X had solar panels installed on a site near a wastewater treatment plant

X has a contract with an energy company for the supply of electricity

Part of the generated electricity is used for the purification of wastewater

X claims full right to deduct VAT for the solar park, but the Inspector disagrees

Court of Appeal Arnhem-Leeuwarden and the Supreme Court agree with the Inspector

X is entitled to deduction according to the destination of the solar park

The Inspector was right to allow 58 percent of the VAT charged to be deducted

Source: nlfiscaal.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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