A CV has delivered three plots, each consisting of a natural and a construction part.
In dispute is whether the deliveries of the plots are (partially) exempt from VAT.
According to A CV, the parcels must largely be classified as nature reserves and that their supply is exempt from VAT to that extent. According to A CV, nature is in the foreground and living is subordinate to it. According to the Tax and Customs Administration, there is a single supply with regard to each of the plots, namely the taxed supply of a building site.
The Northern Netherlands District Court is of the opinion that the supply of each of these plots constitutes one taxed supply, ie the supply of a building site. The court does not follow A CV in its position that the plots must be classified as nature reserves and that their supply is exempt from VAT to that extent. The appeal is unfounded.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Senate accepts bill to retain reduced VAT rate on culture, media and sports
- VAT on residential rent by foreign temporary workers not deductible
- Dutch Court Rules Outsourced Payment Processing Qualifies for VAT Exemption
- No Reduced VAT Rate for Head Spa Treatments at Hairdressers, Dutch Tax Group Rules
- Netherlands Plans Mandatory Peppol-Based B2B E-Invoicing Regime by July 2030
