Brick paving is considered a building for VAT purposes. That rules the court. This is because a road is regarded as a building for VAT-purposs on the basis of the laws and regulations. This also applies to a brick road. The supply of a building is exempt for VAT when the building is taken into operation for the first time longer than two years ago.
Contribution by Van Vilsteren BTW Advies – BTWadvies.com
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