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Supreme Court: VAT Exemption for Sale of Partially Demolished Building on Land

  • The case involves a dispute over whether the sale of a plot of land should be considered the sale of developed land or undeveloped land.
  • The court ruled that a partially demolished building does not qualify as undeveloped land or a construction site.
  • The court determined that a wall on the plot of land served a functional purpose and was essential to the existence of the land.
  • The court concluded that the sale of the land, including the partially demolished building, should be exempt from VAT as developed land.
  • The court also upheld the decision to cancel the penalty imposed on the taxpayer.


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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