- The Court of Appeal in ‘s-Hertogenbosch ruled that the redevelopment of an old office building was so extensive that it essentially resulted in a new building under Article 11, paragraph 3, letter b of the Dutch VAT Act. The appeal was upheld, but there is no basis for compensation of statutory interest. The taxpayer argued that the acquisition of the building was exempt from transfer tax due to the overlap exemption, as the delivery was subject to VAT. The inspector disagreed, stating that the delivery did not qualify as a newly manufactured good under the law, and thus was not exempt from transfer tax. The court did not need to refer preliminary questions to the Court of Justice.
Source: uitspraken.rechtspraak.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.
