- The appeal court in The Hague ruled on a case regarding a request for deduction of input tax related to office space in a newly built house
- The appeal was dismissed as the request for a tax return was submitted too late
- The court determined that the taxpayer is an independent entity for VAT purposes and the rental of office space constitutes an economic activity
- The court disagreed with the tax authority’s argument that the taxpayer lacks independence due to an employment contract with another entity
- The court also rejected the argument that the taxpayer does not participate in the market for office space rental as the space was rented to a related entity
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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