- BV X rented office space behind its shareholder Y’s home, but in 2014 there was no written lease, no election for taxed rental, no VAT invoices from Y, and no VAT returns filed.
- After an audit, the inspector issued a VAT assessment for 2014 and denied BV X’s input VAT deduction of €3,780 on the rent.
- The Gelderland District Court upheld the denial.
- BV X appealed, but the Arnhem-Leeuwarden Court ruled that the rental arrangement did not qualify 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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