The question was put to the Turnover Tax Knowledge Group whether the supply of a quay site, which is specifically designed as a loading and unloading location for vehicles, qualifies as the supply of a structure or building site for VAT purposes. The knowledge group is of the opinion that the delivery of a quay site qualifies as built-up immovable property for VAT purposes.
Source Taxlive
Latest Posts in "Netherlands"
- Court Decision on Tax Rate for Art Products: Classification and Maker Status Dispute
- Tax Deduction Dispute: Business Use of Apartment and VAT Reclaim Rights in Court Ruling
- Peppol E-Invoicing in the Netherlands: Digital Transformation and Future Integration Strategies
- Guidelines for New VAT Rules on Mixed-Use Properties Effective from July 2025
- 7 Tips to Speed Up VAT Return Processing and Minimize Delays
