- X purchased a former camping site with three recreational homes.
- X divided the 5.9-hectare land into ten plots, with 75% designated as a nature area and 25% as a building area.
- In the third quarter of 2019, X sold three undeveloped plots.
- X argues that the plots should be considered primarily as a nature area and therefore exempt from VAT.
- The Inspector argues that the sale of the plots is a taxable supply of building land.
- The Court rules that each plot qualifies as a separate supply, subject to one VAT regime.
- The main purpose for buyers is residential, with the nature area enhancing the living experience.
- The sale of a plot is considered one taxable supply subject to VAT.
- The correct amount of VAT has been paid.
Source:
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.
