- X is entitled to a refund of VAT for the purchase of solar panels and construction costs of the roof of a new building
- X filed the VAT return for 2001 on July 8, 2019, and received a refund decision on November 21, 2019
- The court ruled in favor of X, stating that the building and solar panels were used for business purposes
- The appeal to the principle of trust was not successful
- The VAT assessment must be annulled because X made the timely choice to include the building in his business assets
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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