A CV buys a former camping site and divides the site into ten plots to build housing on it. Each plot is 25% intended for residential use and 75% as a nature reserve. The residents must maintain the nature reserve of their plot as a nature reserve. When selling three plots, the CV charges VAT. It will return to this point later and argue that there are two supplies: a taxed supply of building land (the building block) and an exempt supply of a nature reserve (the other part of the land). The inspector states that there is one taxed supply of a building site.
Source: www.fiscount.nl
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