Actions before selling land do not exclude VAT exemption

The sale of land by an individual may be considered economic activity for VAT purposes.
The future buyer has the right to examine the land and obtain necessary permits before purchasing.
This does not necessarily increase the attractiveness of the property if the sale price has already been determined.
There is an ongoing dispute about whether the sale of real estate by an individual can be considered economic activity for VAT purposes.
The case was referred to the Court of Justice of the European Union for a preliminary ruling.
In this particular case, the future buyer took actions to ensure they could use the property for their planned purposes.
The sale price was already determined at the stage of the preliminary agreement.
The seller received two undeveloped plots of land as a gift and decided to sell them.
The buyer was a company that proposed to purchase the land.
An agreement was made, and the seller agreed to provide necessary documents and allow the company to conduct geological surveys at their own expense.

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.