- The court ruled that the rental of a workroom constitutes entrepreneurship and an economic activity.
- The taxpayer did not meet the burden of proof to opt for taxed rental, so input tax cannot be deducted.
- There is no conflict with the VAT directive, and the appeal is unfounded.
- The court confirmed the independence of the partnership for VAT purposes.
- The rental activity is considered an economic activity under the VAT directive.
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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