Author observes that the Supreme Court may consider more costs as costs re capital goods then previously assumed. Also discusses the Supreme Court's interpretation of the notion of 'use' for Dutch VAT purposes in connection with goods and services purchased by a business.
|Number of pages||4|
|Publication status||Published - 2020|
Blokland, W., (2020). Noot bij HR 7 juni 2019, ECLI:NL:HR:2019:863 (BNB 2020/11): Beëindiging toepassing landbouwregeling. Herziening omzetbelasting opfokkosten kalveren en melkkoeien, No. ECLI:NL:HR:2019:863, 4 p., Jun 07, 2019.