The District Court of Gelderland recently ruled that the sale of a car park to private individuals for the construction of homes constitutes a building and not a building site. The interested party would therefore have wrongly paid VAT for the delivery and would be entitled to a refund.
Source: accountancyvanmorgen.nl
Latest Posts in "Netherlands"
- Guide to Netherlands Article 23 VAT Deferment: Benefits, Application, and Compliance for Online Sellers
- No VAT Deduction for Luxury Apartment Purchase: Business Use Not Proven, Court Rules
- Rental of Workroom by Silent Partnership: Entrepreneurship Confirmed, VAT Deduction Denied Due to Private Use
- Court Overturns Tax Office Decision on VAT Deduction for Healthcare Complex Development
- Netherlands Prepares for 2030 VAT Reforms: E-Invoicing, Platform Economy and SME Considerations