- X acquired a newly built complex with 28 apartments, technical spaces, storage, parking, and 232 non-integrated solar panels.
- The dispute concerns the extent of VAT deduction on the purchase of the complex.
- The complex is used for both VAT-exempt residential rentals and VAT-taxed roof rental for solar panels, making it a mixed-use property.
- The court ruled that the VAT deduction should be calculated using the turnover method, as determined by the tax inspector.
- The Supreme Court dismissed the appeal, confirming no violation of the neutrality principle.
Source: nlfiscaal.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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