- 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.
