- Case involves the delivery of parcels and whether they qualify as building land
- Dispute between taxpayer and tax authority regarding VAT exemption for the sale of land
- Taxpayer argues that the parcels were not building land as they were already built on
- Tax authority argues that the parcels were building land as they were undeveloped at the time of sale
- Legal criteria for determining if land qualifies as building land under VAT law
- High Court decision based on interpretation of all circumstances surrounding the sale and intent of parties involved
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.
