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.