The Arnhem-Leeuwarden Court of Appeal ruled that an additional VAT assessment was upheld for only one plot of land out of the six supplied by X bv. The appeal to the Real Estate Decree was upheld for the other two plots. The Court found that although there was a supply of building land for three plots, the remaining demolition work undertaken by X bv meant that they did not constitute building land according to the Real Estate Decree. Therefore, VAT was not due on the supplies of the three other plots.
Source Taxlive
Latest Posts in "Netherlands"
- Netherlands Sets Out Four-Phase Plan for Implementing EU ViDA
- Guide to Netherlands Article 23 VAT Deferment: Benefits, Application, and Compliance for Online Sellers
- No VAT Deduction for Luxury Apartment Purchase: Business Use Not Proven, Court Rules
- Rental of Workroom by Silent Partnership: Entrepreneurship Confirmed, VAT Deduction Denied Due to Private Use
- Court Overturns Tax Office Decision on VAT Deduction for Healthcare Complex Development
