Clinker paving car park without off-site lighting does not qualify as a building

The Arnhem-Leeuwarden Court of Appeal ruled that X cannot rely on the Real Estate Decree for plots 6, 7, 9, 10, and 11 due to lack of site lighting, making the supply of apartment rights on those plots subject to VAT. X acquired land from a municipality, divided it into 11 lots, and delivered them to private buyers. The dispute is whether the car park qualifies as built-up land. The court ruled that for plot 8, the clinker pavement qualifies as a building, exempting the transfer of apartment rights from VAT. However, for the other lots, lacking site lighting means the supply of apartment rights qualifies as building land subject to VAT. The inspector’s appeal is partly upheld.

Source Taxlive

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