- X, a developer of a building with a daycare and two apartments, disputed additional VAT assessments, fines, and interest. The court ruled X did not prove it bore costs for the apartments, as the contractor invoiced the apartment buyers directly. Therefore, X could not deduct VAT on those costs. However, X was partly successful regarding the allocation of general costs: the court decided the pro rata division should be based on gross floor area, reducing the 2017 assessment and canceling the 2018 one; the 2019 assessment remains. Fines were upheld but partially reduced due to delay. X’s appeal was partly granted.
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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