A supplied several pieces of land. The question is if these supplies were done by A acting as entrepreneur or not.
A has actively taken steps to ensure that housing construction (and therefore sale as higher valued (building) land) became possible. Among other things, A has engaged an agency to take the required actions and prepare documents to change the zoning plan. A also actively approached the municipality to bring about a zoning plan change.
The Zeeland-Noord-Brabant Lower Court decided that in this case, A acted as entrepreneur.
Source BTW jurisprudentie
