Plots with concrete slabs and sewerage qualify as building sites

The Arnhem-Leeuwarden Court of Appeal ruled that the deliveries of plots with concrete slabs and sewerage qualify as deliveries of building sites, as the nature and size of the buildings in relation to the size of the property is negligible. The court also stated that the concrete slabs and sewerage can be easily removed and are not of service to the new buildings. The inspector’s appeal is well founded.

Source Taxlive

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