A French court denied a real estate investor’s VAT credit refund due to insufficient evidence demonstrating the property’s intended use for taxable economic activity. The court stressed that VAT deduction rights require clear and immediate intent, which the taxpayer failed to prove with renovation details, a dated email, or late, inactive business registration. This decision highlights the importance of investors providing robust and timely evidence, such as rental agreements, detailed business plans, and prompt business registration, to support VAT deduction claims.
Source: bdo.global
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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