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
Latest Posts in "Netherlands"
- Dutch Supreme Court Refers Key VAT Real Estate Questions to CJEU, Creating Market Uncertainty
- Dispute Over VAT on Final Payment for Business Transfer and Software Use Agreement, Arnhem-Leeuwarden Court 2025
- Supreme Court Confirms: No Destruction of Ruling; No Mediation or Foreign Establishment Proven
- General Court Excise T-690/24 (Kolinsen) – Judgment – Member State of arrival competent to levy excise duty in the event of irregularity detected on arrival
- Dutch Court Denies VAT Deduction for Crypto Platform Over Lack of Direct Service to Non-EU Clients
