- The Arnhem-Leeuwarden Court of Appeal determined that the entire plot of land qualifies as building land at the time of delivery and is therefore subject to VAT, despite the presence of existing structures, as these are deemed negligible in size and significance.
- The ruling specified that the existing buildings, including a monumental tea dome and other minor structures, do not constitute a “building and the associated land,” as they occupy only 3% of the total plot area.
- The court rejected X’s argument that the building zoning applied only to a portion of the plot, concluding that the undeveloped land was independent of the existing buildings, thus affirming that the entire plot is considered undeveloped land.
Source Taxlive
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