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
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