According to the Zeeland-West-Brabant District Court, A is a VAT entrepreneur for the supply of plots of land for buildings due to the active work involved. Two lots with remains of foundations and manure pits are building sites, but A rightly invokes the principle of trust. It follows from the Decree of 19 September 2013, no. BLKB2013/1686M, UN 2013/50.21 that remaining foundations or walls in the ground lead to built-up land. The deliveries of all three lots are therefore exempt from VAT.
Source Taxlive
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