BV successfully claims VAT deduction for construction costs of a large garage under the home owner-manager

The District Court of Zeeland West Brabant allows VAT deduction on the construction costs of a 400 m2 garage under the home of the owner-manager of the interested party (X bv). The building permit, contracting agreement and invoices are in the name of X bv. Later, the DGA rents out the garage, with an arrangement for the construction costs.

Source Taxlive