Court Rules on Tax Assessment: Rental of Office Room Not Eligible for VAT Deduction

• The court ruled that the rental of a workroom constitutes entrepreneurship and an economic activity.
• The taxpayer did not meet the burden of proof to opt for taxed rental, so input tax cannot be deducted.
• There is no conflict with the VAT directive, and the appeal is unfounded.
• The court confirmed the independence of the partnership for VAT purposes.
• The rental activity is considered an economic activity under the VAT directive.

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.

---

---