- Case involves construction of a city office by a municipality from 2017 to November 1, 2019
- Dispute over deduction of VAT based on the purpose of the building for office work related to sports activities
- Expanded sports exemption from January 1, 2019 affects VAT deduction
- Court assesses whether taxpayer is entitled to VAT refund for fourth quarter of 2019
- Disagreement on application of transitional regime for VAT revision at first use
- Inspector argues that invoices for construction from January 1, 2019 to November 1, 2019 do not fall under transitional regime
- Taxpayer objects to addition of new dispute point during hearing
- Inspector claims less input VAT deduction due to transitional regime not applying to invoices from January 1, 2019
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.
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