- The Amsterdam Court of Appeal ruled on 13 January 2026 in a tax law case concerning VAT.
- The appellant, registered as an entrepreneur for VAT since 2003, sold two building plots.
- The court determined that the appellant acted as an entrepreneur for VAT purposes with these sales.
- The appeal was against a previous decision by the Noord-Holland District Court, which had ruled against the appellant regarding VAT for Q2 2019.
- The case involved the sale and development of a property with historical buildings and plans for restoration and new construction.
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.
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