- A company buys, renovates, and sells houses.
- They work with contractors and a construction supervisor.
- One contractor did not pay VAT.
- The inspector classified the company as a “self-builder” and imposed VAT assessments and penalties.
- The court ruled that the company was not a “self-builder” because their involvement in the construction did not go beyond that of a regular client.
- The VAT assessments and penalties were overturned.
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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