A private limited company (BV) performs both taxable and exempt activities from a single office space. The tax inspector used the turnover method to calculate the pro-rata deduction of input VAT. The BV argued for using the actual use method, based on office space utilization and time spent on activities, instead. However, the court ruled that the inspector was correct in applying the turnover method because the BV failed to sufficiently substantiate its alternative stand with objective data.
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.
Latest Posts in "Netherlands"
- Zero rate refused at car dealer due to inadequate evidence
- No deduction of input tax for legal expenses of DGA
- Bill to Implement EU VAT in the Digital Age Directive: Single VAT Registration Provisions
- Sale of Building Plots Is a VAT-Taxable Business Activity, Not a Private Transaction, Court Rules
- Registration fees of victims of a lottery compensation for services for consideration
