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Stel dat een btw-ondernemer een investeringsgoed tot zijn ondernemingsvermogen rekent. Hij gebruikt dat goed als zodanig uitsluitend voor bedrijfsdoeleinden. In die situatie moet men aannemen dat de uitgaven die zijn gemaakt voor dat investeringsgoed rechtstreeks en onmiddellijk verband houden met de economische activiteiten van die ondernemer.
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