No refund of revision VAT by purchaser of generality of goods

The Northern Netherlands District Court has ruled that Partnership X, with size 1 and size 2, will continue the dairy farming of Partnership 2 starting from December 19, 2017.
Partnership 2 consists of father A and his sons, including partner 1. On January 6, 2016, Y supplied a dairy farm, along with various immovable properties, to father A. This supply was exempt from VAT.
Father A made the immovable property available to Partnership 2 free of charge until December 19, 2017, and then to Partnership X also free of charge.
Until January 1, 2018, X’s services are exempt from VAT due to the agricultural scheme.
From January 1, 2018, X’s services are subject to VAT. Transferor Y did not apply the agricultural scheme and used the immovable property for VAT-taxable activities until January 6, 2016, deducting the VAT on the property.
In 2019, Y reviews the VAT deduction previously enjoyed on the immovable property for the remaining review period from 2016.
The court determines that the immovable property was first transferred and used by Partnership 2 and then by Partnership X. The court rules that transferor Y used the goods for VAT-taxable activities and because X uses the goods for VAT-taxable supplies from January 1, 2018, X cannot revise the VAT. X’s appeals to neutrality and trust are unsuccessful. However, X is entitled to non-pecuniary damages. X’s appeal is dismissed.