- Housing/Air Conditioning (€283): No deduction for air conditioning installed in a non-independent room within the taxpayer’s residence. Business use not proven.
- Other Housing Costs (€1,367): ⅓ of claimed deduction disallowed. Taxpayer failed to demonstrate they were the recipient and that costs directly/indirectly related to taxable activities.
- Jetty Costs (€3,219): Invoices not addressed to the taxpayer, and no legal relationship established between the taxpayer and the service provider. Deduction denied.
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
