Tax Law Case: Entrepreneurship in Real Estate Development – Court Decision Analysis

• Entrepreneurship is defined as the independent exercise of a business.
• Ownership and management of private assets do not automatically lead to VAT entrepreneurship.
• Active steps taken, such as entering into agreements and carrying out development activities, can indicate entrepreneurship.
• The plaintiff argued that the property was purchased for personal use and not for further exploitation.
• The plaintiff split the property into plots for sale under certain conditions set by the municipality.
• By entering into agreements and fulfilling obligations related to development activities, the plaintiff took active steps that go beyond mere private asset management.

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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