- Man owns land zoned for pig farming.
- He splits the land into seven plots and partially demolishes existing buildings.
- He sells the plots in 2014 and 2016.
- Some plots still have foundations and manure pits.
- Man claims the plots qualify as built-up land under the Real Estate Decree, making the sale VAT-exempt.
- Court agrees with the man.
- The court finds that the wording of the Real Estate Decree and its footnotes, particularly footnote 21, indicate that the plots should be classified as built-up land due to the presence of foundations and manure pits.
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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