A BV has acquired a plot of land with a candy factory. The candy factory was demolished and after the demolition a wall remained on the plot. A BV has had new buildings built on part of the plot. She subsequently sold the remaining part of the plot with the wall to a third party.
The question is whether a site on which a wall remains after the demolition of a former factory building is built-up land or a building site?
Source
Latest Posts in "Netherlands"
- Gambling tax for slot machine arcades survives review against VAT Directive and prohibition of discrimination
- Changes to VAT on Motor Vehicle Tax (MRB) in Leasing Agreements
- Case Study: Multi-Country VAT Registration for US Sellers Expanding in Europe
- White goods trader wrongly applies margin scheme to goods purchased in Germany
- Supreme Court Upholds Conviction for Deliberate VAT Fraud Despite Acquittal on Criminal Organisation Charge
