In 2017/2018, X had two houses built on his plot: a private house and a rental property.
The rental property had solar panels that generated electricity for both houses.
X requested a VAT refund for the construction of the rental property.
The Hague Court of Appeal ruled that X was entitled to additional VAT deduction.
The Supreme Court confirmed that the rental property was part of X’s business assets.
X used the rental property for taxable transactions such as renting and supplying electricity.
Source: futd.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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