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.
|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|
|Number of pages||4|
|Publication status||Published - 2020|