- The case involves a complaint about a binding advance ruling.
- The issue is whether developed or ready-to-build plots, with or without infrastructure, can be considered a capital asset.
- This determination affects the right to a retroactive tax settlement under specific tax laws.
- The complaint is not upheld.
Source: skatteetaten.no
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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