- A BV cannot claim VAT deduction for a luxury apartment intended for partial office use.
- The court ruled the BV failed to prove exclusive business use of the property.
- The apartment was rented to a subsidiary as office space but retained residential characteristics.
- The BV’s appeal for VAT deduction was denied due to lack of evidence for non-residential use.
Source: fiscaalvanmorgen.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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