- X is a partnership with two spouses as partners
- X rents out the roof of the house to one of the partners for the operation of solar panels
- Amsterdam Court rules that there is no direct connection between the construction of the roof and the rental for the operation of solar panels
- X is not entitled to deduct VAT
- The Court rules that there is no economic activity for VAT
- Even if there was a direct connection, X would not be entitled to deduct input tax
- The Court considers that there may be an abuse of rights in this case.
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.
Latest Posts in "Netherlands"
- Impact of 2027 Policy Change on Home Batteries and VAT for Solar Panel Owners
- Supreme Court to Decide Tax Status of Paved Parking Lot: Built or Unbuilt Land?
- VAT Implications for ‘Free’ Online Services: Legal Challenges and Potential Impact on SMEs
- Court Denies Tax Deduction for Family Business Succession Advisory Costs as Private Expenses
- No deduction of input tax for private advisory fees shareholders
