- 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.
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.