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VAT

Chalet on holiday park is real estate

Hof ‘s-Hertogenbosch judges that the chalet has been in use by the entrepreneur since 2003 and that in this case the chalet is integrated in its location. The fact that the entrepreneur has sold the plot including the chalet including the current lease contract in 2010 is, according to the court, an indication that the chalet was exclusively and permanently intended to be used as a recreational home there. According to the court, the chalet was not easy to remove. First, because the current lease must be respected and secondly because the removal of the chalet could not be done without efforts. The Court comes to the conclusion that in this case the delivery of the parcel of land with the mobile chalet, the garden and the yard form a functional and economic unit that can be considered in its entirety as the delivery of an immovable property.

Source: btwplaza.nl (Dutch)