Court Denies VAT Deduction for Property, Citing Lack of Evidence for Business Use

• Case involves a dispute over VAT deductions for property purchase and renovation
• Dutch Tax Authority disallowed the VAT deduction claimed by the plaintiff
• Authority argued the property was intended for private use, not taxable activities
• Court examined if the plaintiff showed intention for VAT-taxable transactions
• Court upheld the Tax Authority’s decision, denying VAT recovery
• Ruling highlights the need to prove a direct link between expenses and VAT-taxable activities for deduction eligibility under Dutch law

Source: uitspraken.rechtspraak.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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