- X, a tomato grower, entered an agreement with a municipality to receive financial compensation and nine housing plots in exchange for remediating his commercial buildings, subsequently selling four of these plots.
- The ‘s-Hertogenbosch Court of Appeal ruled that X’s sale of these residential plots constituted an economic activity, making him liable for VAT as an entrepreneur, considering the sales a direct result of his horticultural business and not merely incidental or private.
- The Supreme Court upheld the Court of Appeal’s decision, dismissing X’s appeal without further justification.
Source Taxlive
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