Supreme Court: Definition of Building Site and Tax Exemption for Unbuilt Land

• The case involves a dispute over the classification of a property as a building site for the purposes of VAT.
• The Court of Appeal ruled in favor of the tax authorities, stating that the property was indeed a building site.
• The taxpayer argues that the definition of a building site used by the Court of Appeal was incorrect.
• The taxpayer claims that the property should be classified as an old building with accompanying land, which would exempt it from VAT.
• The Supreme Court agrees with the taxpayer’s argument and concludes that the Court of Appeal used an incorrect definition of a building site.
• However, the Supreme Court also states that the taxpayer’s argument cannot lead to a reversal of the decision due to other factors.
• The Supreme Court refers to the specific provisions of the law in 2015 regarding the definition of a building site.

Source: uitspraken.rechtspraak.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.

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