Unofficial translation
The Arnhem-Leeuwarden Court ruled that the delivery of the plot of land with portacabins together with the activities laid down in the deed of delivery by X qualifies for VAT as the delivery of a building site.
On 28 October 2015, X delivered a plot of land to foundation I for an amount of €1,484,000. A semi-permanent care home was established on the plot. The residential units consist of 154 portacabins that together form one building. In addition, clinker paving and parking spaces are present on the plot. When the parcel is delivered to foundation I, X assumes additional obligations (remediation of the soil and payment for the removal of the buildings and paving). At the beginning of November 2015, the residential units were dismantled and removed from the plot. After that, the pavement was (partially) removed and X had remediation work carried out, after which the rest of the pavement was removed. It is disputed whether the plot delivered by X to foundation I qualifies as building site.
The Arnhem-Leeuwarden Court confirms the judgment of the Gelderland District Court and rules that the delivery of the plot of land with portacabins and the activities laid down in the deed of delivery by X qualify for VAT as one compound transaction, namely the delivery of a building site. It is important that after the actual delivery of the plot of land, the existing buildings and paving are removed at the expense and risk of X. The turnover tax assessment was rightly imposed.
Also read the theme The delivery of a building site: VAT or transfer tax?
Source Taxlive.nl
