- The Zeeland-West-Brabant District Court confirms X as an entrepreneur for VAT purposes regarding the rental of an office and garage to Z BV.
- X cannot opt for taxed rental on the office, but the rental of the garage is subject to VAT, allowing input tax deduction.
- The court rules that input tax on the driveway is not deductible, and the appeal by X is deemed well-founded.
Source Taxlive
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