The District Court of Gelderland ruled that the delivery of a car park paved with clinker bricks qualifies as the delivery of part of a building outside the so-called two-year period, as a result of which that delivery is exempt from VAT.
X acquires some parcels of land from a municipality. After X splits the parcels cadastrally into 11 lots, X delivers the lots to private buyers. Lots 6 to 11 are almost entirely a parking lot that is paved with clinker bricks and equipped with lampposts and curbs. The car park also contains drainage points that are connected to the sewer system. There is a dispute as to whether the car park qualifies as a building.
Source Taxlive
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