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.

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.