- 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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