- A-G Ettema finds a direct and immediate link between the construction of the new home and taxable activities, supporting VAT deduction on the roof’s construction.
- The couple’s partnership rents the house roof for solar panel exploitation, opting for VAT-taxed rental, and claims input VAT deduction.
- The court previously ruled there was no direct link between roof construction and its exploitation, but A-G Ettema disagrees.
- The right to deduct input VAT depends on actual use; it must be checked if the roof is used 90% or more for deductible purposes.
- It must also be examined whether the low income from the roof justifies considering it a sustainable economic activity.
Source: taxlive.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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