A has obtained several parcels of land from a municipality, on which there were two (historical) farms and a barn. Next to a farm was a parking lot and a grass strip. The car park was paved with clinker bricks and equipped with some street furniture (lampposts, curbs) and drainage points, which were connected to the sewer system. The farms, barn and car park had been taken into use more than two years ago at the time of acquisition by A. A has divided a parcel cadastral into 11 parcels. Lots 1 to 3 are located on the undeveloped grass strip behind the farm.
Source BTW jurisprudentie
