Taxation Dispute: VAT Liability for Sale of Residential Building Plot from Private Assets

• Case involves the termination of agricultural activities and the sale of land for housing development
• Dispute over whether VAT is owed on the sale of the land
• Taxpayer argues the sale was not part of their business and should be considered private property
• Tax authority argues the sale was part of the taxpayer’s business activities
• Tax authority levied VAT on the sale of the land
• VAT is levied on goods and services sold by a business in the Netherlands under a taxable title

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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