In 2017, a parish, having prepared land previously containing a burned-down church for development, sold it to a BV, incurring VAT; however, the court determined the parish’s actions constituted entrepreneurial activity, thus the VAT exemption applied, negating the transfer tax surcharge levied on the BV.
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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