The Gelderland District Court has ruled that X is not entitled to a deduction for the VAT charged related to the construction of the study and attic for the periods from the first quarter of 2019 to the first quarter of 2020, as no VAT return was submitted. Additionally, in the second quarter of 2020, X is not entitled to a deduction for the attic floor, as there is no direct and immediate link between its construction and use for taxable purposes.
Source Taxlive
Latest Posts in "Netherlands"
- Dutch Supreme Court Refers Key VAT Real Estate Questions to CJEU, Creating Market Uncertainty
- Dispute Over VAT on Final Payment for Business Transfer and Software Use Agreement, Arnhem-Leeuwarden Court 2025
- Supreme Court Confirms: No Destruction of Ruling; No Mediation or Foreign Establishment Proven
- General Court Excise T-690/24 (Kolinsen) – Judgment – Member State of arrival competent to levy excise duty in the event of irregularity detected on arrival
- Dutch Court Denies VAT Deduction for Crypto Platform Over Lack of Direct Service to Non-EU Clients
