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

Wouter Blokland

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

Wouter Blokland

Research output: Case Note › Case note › Academic

Abstract

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 language	Dutch
Number of pages	4
Project No.	ECLI:NL:HR:2019:863
Finished	7/06/19
Publication status	Published - 2020

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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.

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