- Housing/Air Conditioning (€283): No deduction for air conditioning installed in a non-independent room within the taxpayer’s residence. Business use not proven.
- Other Housing Costs (€1,367): ⅓ of claimed deduction disallowed. Taxpayer failed to demonstrate they were the recipient and that costs directly/indirectly related to taxable activities.
- Jetty Costs (€3,219): Invoices not addressed to the taxpayer, and no legal relationship established between the taxpayer and the service provider. Deduction denied.
Source: uitspraken.rechtspraak.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.
Latest Posts in "Netherlands"
- Internet consultation on new VAT rules for platform economy starting July 2028
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
