The clinker pavement is a construction of non-natural materials that is firmly connected to the ground, so that it is a structure. The deliveries of the relevant lots can therefore be regarded as deliveries of part of a building outside the so-called two-year term and are therefore exempt from VAT. The court applies a broad interpretation of the term ‘structure’. As a result, roads, parking lots, streets, squares, sidewalks that are made with non-natural materials must be regarded as a building. The Tax and Customs Administration still wants to distinguish between asphalt and clinker bricks. But the court does not consider it relevant with which non-natural materials the structures are made. The clinker pavement is a construction of non-natural materials that is firmly connected to the ground. The court ruled that a car park is not easy to dismantle and move, despite the circumstance that the pavers can be reused after removal from the car park. The delivery of the car park is therefore exempt from VAT.
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