- A company renting self-storage boxes believes that VAT deduction on general costs should be based on actual usage of square meters. However, the Amsterdam Court disagrees, and the Supreme Court dismisses the appeal without further explanation. The company rents to both private individuals (VAT-exempt) and businesses (usually opting for VAT-taxed rental). Business clients use larger boxes and common areas more intensively. The company argues for VAT deduction based on actual usage, but lacks objective data to support this. The court finds no reason to deviate from the lower court’s decision, and the Supreme Court sees no merit in the case.
Source: vanoers.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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