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VAT Deduction for Integrated Solar Panels: Supreme Court Cases on Actual Use Method

  • Advocate General Ettema issued an opinion on two cassation appeals regarding VAT deduction for integrated solar panels in new homes.
  • Both cases involve taxpayers claiming VAT deduction on the acquisition costs of homes with roof-integrated solar panels.
  • The Supreme Court previously ruled (16 July 2021) on the criteria for direct and immediate connection required for VAT deduction.

Source: futd.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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