- Dutch court ruled that renting a home office and garage to a law firm is an economic activity.
- The partnership can deduct input VAT on construction costs related to these spaces.
- Taxable rental is allowed for business-used parts of a primarily residential building.
- The tax authority must refund about €30,000 in VAT for 2018-2020.
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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