Supreme Court rules on criteria for VAT deduction in accordance with actual use

In order to be allowed to determine the amount of the turnover tax deduction based on the use of purchased goods and services (‘pro rata to actual use’) is it sufficient that the application of that method leads to a more accurate result than the calculation pro rata to actual use? the turnover taxed with turnover tax (‘pro rata to turnover ratio’)? The Supreme Court today ruled not.

Source Accountancyvanmorgen

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