The ‘s-Hertogenbosch Court of Appeal ruled that the VAT on the construction costs of a house with integrated solar panels is not deductible. X, who is a VAT entrepreneur, installed 97 solar panels on the roof of a new-build home and takes the excess electricity into use in 2019. X argued that the VAT on the construction and solar panel costs should be deductible based on the ratio of the solar panel roof surface to the total useful surface area. However, the court ruled that the construction costs do not have a direct connection to the supply of energy to the energy company, and therefore the appeal was unfounded.
Source
Latest Posts in "Netherlands"
- Guidelines for New VAT Rules on Mixed-Use Properties Effective from July 2025
- 7 Tips to Speed Up VAT Return Processing and Minimize Delays
- VAT Increase on Hotels Could Lead to Billions in Losses for Tourism Sector
- No VAT Deduction for Family Business Succession Advisory Costs, Court Rules Against A BV
- Proposed VAT Increase on Tourism Yields No Net Gain, Faces Parliamentary Vote
