- A fiscal entity rented out a newly built studio residence and opted for VAT-taxed rental, deducting VAT on construction costs. However, the tax inspector denied this deduction, arguing the property was not used at least 90% for taxable purposes. The court ruled the fiscal entity failed to prove the property was actually used as a taxable art studio, as the tenants were not registered as taxable entrepreneurs and there was no evidence of taxable use or intent. Therefore, opting for VAT-taxed rental was not allowed, and the inspector correctly corrected the VAT deduction.
Source: fiscount.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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