Court Overturns Tax Office Decision on VAT Deduction for Healthcare Complex Development

• The court overturned a previous ruling regarding tax deductions for a care complex project.
• Developer A entered an agreement with investor C BV for a care complex, including furnishings, taxed with VAT.
• The tax authority disputed the deduction of certain costs, arguing they were not related to the taxable delivery.
• The court found the costs necessary for the project’s function and part of the foundational expenses.
• The court rejected the tax authority’s claim of tax abuse, supporting the developer’s deduction.

Source: btwjurisprudentie.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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