Disallowed VAT refund for integrated solar panels on newly built home upheld by courts.

• X has built a new house with 97 integrated solar panels
• The total VAT charged for the construction of the house is €58,581.85, with €2,057.29 for the installation of the solar panels
• X received a VAT refund of €636 according to the tax return
• X requested an additional refund of €5,674, which was denied by the court and the appeals court
• The courts ruled that there is no direct link between the construction costs and the energy generated by the solar panels sold to the energy company

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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