Tax Deduction Dispute: Business Use of Apartment and VAT Reclaim Rights in Court Ruling

The case involves a dispute over whether the taxpayer is entitled to deduct VAT related to the purchase of an apartment, which is claimed to be used solely for business purposes. The issues include whether the apartment was used as a residence, if the tax authority violated the principle of equality by denying the deduction, if all relevant documents were provided, and if the taxpayer is entitled to full reimbursement of legal costs. The taxpayer argues the apartment was used exclusively for business, while the tax authority contends there is no evidence to support this claim and opposes the reimbursement of legal costs. The court must determine the taxpayer’s right to VAT deduction based on the business use of the apartment.

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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