Project development of homes for private individuals. Exempt delivery of the plots still built on to buyers by the owner of the immovable property. Prior to the delivery, plaintiff invoiced development work with VAT to the owner of the immovable property, incidentally without paying the VAT. Defendant collects VAT. According to the claimant, this is unjustified, because there was partage. She states that she cooperated with the owner of the immovable property and that they made oral agreements in advance about the division of the profit, which agreements were later recorded in writing. The court rules that the plaintiff has provided a taxable service for consideration to the owner, because, in view of the invoices, it has performed (non-exempt) activities as an entrepreneur for remuneration. The burden of proof that there is no question of a taxable service, but of partage, rests on the plaintiff. Plaintiff has not made it plausible that an oral agreement was concluded in advance leading to the judgment that there is a partage.
Source: rechtspraak.nl
