Dispute over VAT liability for real estate sale and business termination – Asset labeling.

• Dispute over whether office building is considered business or private property for VAT purposes
• Taxpayer used office building solely for business purposes
• Taxpayer argues that he treated the building as private property by not deducting VAT and renting it out tax-free
• Court rules that since there was no private use of the building, it must be considered mandatory business property
• Taxpayer would not have benefited from labeling the building as private property even if he had the choice
• Taxpayer must prove his choice if he had the option to label the building as private property

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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