VAT Ruling on Solar Panel Installation by Water Board Upheld

• Hoge Raad ruling on VAT for installation of solar panels by water board
• Solar panels used for both economic and non-economic purposes
• Deduction of VAT allowed based on expected use for economic activities
• Court dismissed complaints against the ruling of the lower court
• Electricity produced by solar park used for water purification
• Taxpayer not entitled to VAT deduction for non-economic activities
• VAT directive must be followed in interpreting national law

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.

---

---