Noot bij HR 7 juni 2019, ECLI:NL:HR:2019:863 (BNB 2020/11): Beëindiging toepassing landbouwregeling. Herziening omzetbelasting opfokkosten kalveren en melkkoeien

Translated title of the contribution: Case note re Dutch Supreme Court judgment of 7 June 2019, ECLI:NL:HR:2019:863 (BNB 2020/11): Adjustment of VAT deductions for cattle breeding costs after termination of special scheme for farmers

Research output: Case NoteCase noteAcademic


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.
Original languageDutch
Number of pages4
Project No.ECLI:NL:HR:2019:863
Publication statusPublished - 2020


Cite this