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.
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