Supreme Court: Physically separated immovable property should in principle be considered as separate goods for VAT purposes
A sports complex for korfball sport consisted of six korfball fields with natural grass, a car park, a club house and changing rooms. The owner (interested party) rented it – with exemption from VAT – to korfball clubs, with the exception of the clubhouse, which belonged to one of the korfball clubs.
The interested party then used the subsoil of three of the six fields for housing. The interested party has had synthetic turf pitches made of the remaining three pitches that meet the standards of the NOC / NSF. The lease was maintained after the synthetic turf pitches were completed.
After the present work, the sports complex in question consisted of various (construction) works, namely the buildings and the three sports fields. Physically separated (construction) works should in principle be considered as separate goods for VAT purposes, according to the Supreme Court. There is only room for an exception to this rule with regard to (construction) works that are not suitable for independent use. The documents in the case do not permit any other conclusion than that this is not the case with regard to the present (construction) works.
Source BTW jurisprudentie
