In its opinion, the Court has only involved the sale and delivery of the new building. If the Court assumed that only this sale and transfer should be taken into account, even if they form part of a set of legal acts, it would have erred in law. If the Court has assumed the correct view of law, these judgments are insufficiently substantiated since the Court has not thereby shown that it has taken into account the essential argument put forward by the Inspector regarding the review of the combination of transactions in its assessment.
Source: nlfiscaal.nl
