- X is considered an entrepreneur for VAT purposes when delivering two building plots.
- X took active steps such as rezoning, demolition, infrastructure development, and using a real estate agent.
- The court ruled that these actions are comparable to those of a trader, regardless of the plots being private assets or the delivery being a one-time event.
- X’s appeal was dismissed; VAT is due on the delivery of the plots.
Source: taxlive.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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