Knowledge group position: Quay site is built-up immovable property for VAT purposes

The question was put to the Turnover Tax Knowledge Group whether the supply of a quay site, which is specifically designed as a loading and unloading location for vehicles, qualifies as the supply of a structure or building site for VAT purposes. The knowledge group is of the opinion that the delivery of a quay site qualifies as built-up immovable property for VAT purposes.

Source Taxlive

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