- Case involves the construction of apartments and the sale of land with remnants of buildings
- Appeal to the 5th and 6th condition of the approving policy in response to a previous court ruling
- Court rules that the taxpayer did not meet the conditions as there was no ongoing project with sales starting before March 22, 2013
- The remnants of buildings could no longer serve as a building
- Appeal based on the principle of legitimate expectations is also rejected
- Fine is reduced due to exceeding a reasonable time limit
- Fifth condition requires an ongoing project with sales starting before March 22, 2013
- The court interprets the decision in light of a previous court ruling and the new approach to the tax treatment of land and building construction
- The initial plan for the project did not result in sales, leading to a new plan with different prices and a new sales brochure
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.
