- The delivery of each individual plot qualifies as one service
- One VAT regime applies to these deliveries
- The deliveries are correctly subject to VAT
- X cv purchases a former campsite and divides it into ten plots for detached houses
- Approximately 75% of each plot is designated as a nature reserve and cannot be built on
- X cv charges VAT for the delivery of three undeveloped plots
- The dispute is whether the delivery of the plots is partially exempt from VAT
- X cv argues that there are two services: the taxable delivery of a building plot and the exempt delivery of a nature reserve
- The tax authority argues that there is one service: the taxable delivery of a building plot
- The court rules that each plot is one property sold by one seller to one buyer for one price in one deed of delivery
- It is not possible to buy only the building plot or only the nature reserve
- Selling the nature reserves separately is not possible due to lack of interested buyers
- The nature reserve is considered incidental to the main service, as obtaining a nature reserve is not the buyer’s main goal
- The court agrees with the tax authority’s position.
Source: taxlive.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
