- Municipality did not charge VAT on sale of parcels of land
- Inspector considered the sales as sale of building land
- Court ruled that nature and extent of buildings on land were negligible
- Therefore, land qualifies as building land and sale is subject to VAT
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.
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