- A BV cannot deduct VAT on the purchase of an apartment because it failed to prove the apartment was used solely for business purposes and not as a residence. The court found that the apartment had residential features and was used by the director for overnight stays, indicating potential residential use. Despite claims of business use, the BV could not provide sufficient evidence to exclude residential use. The court also noted differences with other cases where VAT was refunded, as those properties were used differently. The BV received a procedural cost reimbursement due to incomplete documentation by the inspector, but no further compensation.
Source: taxence.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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