Request for VAT Deduction Denied for Solar Panel-Integrated House Construction

• Court of Appeal ‘s-Hertogenbosch
• Date of judgment: 03-07-202
• Article 15, paragraph 1, letter a, VAT Act 1968
• Taxpayer requests deduction of VAT for the construction of a house with integrated solar panels in the roof
• No direct and immediate link between other construction costs and the energy generated by the solar panels sold to the energy company
• No right to additional deduction for VAT on the construction of the house.

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.

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