Association entitled to VAT deduction for association activities, Arnhem-Leeuwarden Court ruling, July 9, 2024

• Association X is active in asset management and supports companies and individuals involved in maintenance and installation management decision-making.
• Association X offers various types of memberships.
• Association X received VAT assessments for the period 2014-2017, along with a penalty of €5,278.
• Association X argued that they should be allowed to deduct the VAT based on a specific approval in a decision from November 25, 2011.
• The lower court ruled that only business members of Association X were eligible for the VAT deduction, excluding senior and honorary members.
• The lower court also ruled that Association X did not meet all the conditions for the VAT deduction, including the 90% criterion for rental VAT.
• The higher court, Hof Arnhem-Leeuwarden, ruled that Association X did meet the conditions for the VAT deduction and the 90% criterion, allowing them to deduct the VAT for their association activities.
• The appeal was successful, and the VAT assessments and penalty were reduced.

Source: nlfiscaal.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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