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Delivery of parcels in the capacity of entrepreneur by deploying resources similar to traders

The District Court of Gelderland decides that interested party (X) supplies former lands in the capacity of a VAT entrepreneur, because X uses resources comparable to traders. X approaches the municipality that causes the destination to change, incurs a lot of costs and calls in a real estate agent. Due to the construction destination, it is a building site.

Source Taxlive

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