The Zeeland-West-Brabant District Court ruled that X can deduct input tax on short-term rental of a converted home. X bought a building with retail space and built six apartments above it. X rents out the apartments for short stays, including furniture and utilities. The court ruled that X’s intention to rent out for a short period of time allows for the deduction of input tax during construction, as X competes with the hotel and holiday business.
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