- The sale of building plots in a private capacity is considered a VAT-taxable activity.
- The entrepreneur took active steps similar to those of a professional trader, such as preparing the land for construction and using proven sales techniques.
- The court found the entrepreneur acted as a VAT entrepreneur, not merely as a private individual managing personal assets.
- VAT was correctly paid on the sale of the building plots.
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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