- The court ruled that the taxpayer is entitled to deduct input tax on costs related to the delivery of a care complex to an investor.
- The taxpayer argued that the costs were necessary for the functioning of the care complex and had agreements with the investor regarding these costs.
- The court found the taxpayer’s appeal justified, overturning the previous decision.
- The taxpayer and associated companies aim to provide suitable living conditions for dementia patients, with specific roles in development and operation.
- The investor finances the care complex and is responsible for its maintenance, while a third party provides care services.
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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