- VAT refund request for villa renovation rejected due to lack of proof for para-hospitality use
- Court found insufficient evidence of villa’s future use in a taxable business
- Business registration alone was not enough to support the claim
- Importance of clear evidence for VAT deductions on properties intended for economic activities
- Intentions or vague references are insufficient; concrete indicators are necessary
- Reminder to ensure thorough documentation and planning for tax benefits related to property renovations
Source: taxand.com
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.