- No VAT deduction based on actual use of common areas in self-storage units
- Court of Amsterdam rules VAT on general costs is not deductible based on actual use of floor space
- Supreme Court dismisses appeal without further reasoning
- X is a VAT fiscal entity renting self-storage units to businesses and individuals
- Rental to individuals is VAT-exempt; businesses usually opt for VAT-taxed rental
- Business clients have 24/7 access and rent larger units than individuals
- Common areas are designed for business clients who use them more frequently
- X argues VAT deduction should be based on actual use of floor space
- Court finds X lacks objective and precise data for calculating VAT deduction based on actual use
- Claim about common areas is not accepted as individuals also use them
- Actual use cannot be determined from access system data
- Supreme Court dismisses appeal without further reasoning
Source: taxlive.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.
