CREATE VIEW [dbo].[V_BudgetItem]
AS
SELECT bi.*,
CASE WHEN (le.VATInclusive = 1 AND bi.VATApplicable = 1) THEN 1
ELSE 0 END AS VATApplicableForFinance,
CASE WHEN le.VATInclusive = 0 THEN 0
	ELSE bi.VAT END AS [VATForFinance]
FROM BudgetItem bi
LEFT JOIN LegalEntity le on le.Id = bi.LegalEntityToPayId

select distinct bi.VAT from BudgetItem bi

SELECT bi.id, bi.VAT, bi.VATForFinance
FROM  dbo.V_BudgetItem bi
WHERE bi.VATForFinance != 0 AND bi.VATForFinance != bi.VAT

use tempdb;
go

create table dbo.t (id int primary key, v1 int, v2 int);
insert into dbo.t values (1, 1, 2);
go

create view dbo.vt
as
select * from dbo.t;
go

select v1 from dbo.vt;
go

drop table dbo.t
create table dbo.t (id int primary key, v2 int, v1 int);
insert into dbo.t values (1, 2, 1);
go

select v1 from dbo.vt;
go

exec sp_refreshview 'dbo.vt';
select v1 from dbo.vt;
go

drop view dbo.vt;
drop table dbo.t;
go

CASE WHEN le.VATInclusive = 1 THEN bi.VAT ELSE 0 END AS [VATForFinance]