- The court ruled that Stichting X could not derive any legitimate expectation of a right to deduct input VAT from the tax authority’s actions or communications.
- Stichting X only provided an interest-bearing mortgage loan and performed no taxable activities.
- The court confirmed that input VAT deduction is only allowed for taxable activities, which Stichting X did not perform.
- The invitation to file VAT returns did not create a justified expectation of the right to deduct input VAT.
- Stichting X’s appeal was dismissed.
Source: taxlive.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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