Questioner had for a number of years rented out a plot of land to the owner of the building that stood on the plot. The owner ran the business from the building, which was erected on the site many years ago. The rental was subject to a voluntary VAT registration.
An agreement was reached between the Owner of the building and the Buyer that the Buyer took over the ownership of the building, and correspondingly an agreement was reached that the Buyer took over the ownership of the land from Spørger on the same day. There were two interdependent agreements.
The Tax Council can not confirm that Asks in the given circumstances can sell the land to the Buyer without VAT pursuant to the VAT Act, section 13, subsection. 1, no. 9, first sentence, as this is a separate delivery of a built-up plot.