The Court of The Hague ruled that the nature and size of the wall is not subordinate to the undeveloped land. That is why the land does not qualify as a building site, but as an existing construction that is exempt from VAT.
Source: taxlive.nl
Latest Posts in "Netherlands"
- No rental-plus in case of subletting to conservatory
- Knowledge group: rental of solar roof project does not qualify as rental of immovable property
- Agricultural standards for VAT for private use 2025 in last VAT return 2025
- Annual VAT Corrections in the Netherlands: Understanding the BUA and Private Consumption Rules
- Follow-up Questions on VAT Increase Impact Analysis for Accommodation: Dutch Senate Finance Committee
