- No input tax deduction for subsequent decontamination costs
- Services related to decontaminating a property used for taxable business until 1973 do not allow for input tax deduction if the cleanup occurs decades later for a planned tax-free property transfer
- Despite the original business cause, there is no direct and immediate connection to a former business activity
- A mere legal obligation to clean up does not justify a subsequent input tax deduction
- BFG decision dated April 9, 2025, case number RV/5100360/2023
Source: leitnerleitner.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.
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