The Amsterdam Court of Appeal ruled that X cannot deduct turnover tax on the construction of a house roof for the operation of solar panels. X, a partnership with two spouses as partners, leased the roof of a partner’s house for the operation of non-integrated solar panels. X claimed input VAT for the construction in various VAT returns, but the tax inspector denied it. The court ruled that there was an economic activity, but no direct link between the construction and its operation, and the expenditure would have been for private reasons. The appeal was only upheld regarding the award of costs.
Source Taxlive
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