- Court ruled educational institution’s use of usufruct construction for input tax deductions was an abuse of law
- Institution ordered to repay improperly deducted VAT
- Repayment amounts to €3,274 for first quarter of 2000 and €66,266 for period from April 2000 to December 2003
- Lesson learned: even if transaction meets legal requirements, it can still be considered abuse of law if main purpose is tax advantage contrary to VAT legislation objectives.
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.
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