- A real estate company sells six plots of land without charging VAT, believing the sales are VAT exempt
- The tax authority disagrees, claiming the plots are building sites and issues a VAT assessment
- The court determines that some plots qualify as building sites due to the presence of remnants of structures, while others do not
- The court also rules that plots with shares in a jointly owned road are considered one property and are VAT exempt
- Joint ownership of a road, wall, or other structure between two properties is known as “mandeligheid” and requires a notarized agreement
- The court’s decision is based on the fact that the plots with shares in the jointly owned road cannot be used effectively without the road, making them one property for VAT purposes
Source: fiscount.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.
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