Gelderland Court: Failure to meet conditions for VAT exemption on sale of land with buildings

• Case involves the construction of apartments and the sale of land with remnants of buildings
• Appeal to the 5th and 6th condition of the approving policy in response to a previous court ruling
• Court rules that the taxpayer did not meet the conditions as there was no ongoing project with sales starting before March 22, 2013
• The remnants of buildings could no longer serve as a building
• Appeal based on the principle of legitimate expectations is also rejected
• Fine is reduced due to exceeding a reasonable time limit
• Fifth condition requires an ongoing project with sales starting before March 22, 2013
• The court interprets the decision in light of a previous court ruling and the new approach to the tax treatment of land and building construction
• The initial plan for the project did not result in sales, leading to a new plan with different prices and a new sales brochure

Source: uitspraken.rechtspraak.nl

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.

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