VAT Increase on Sale of Four Plots: Land Tax Court Ruling

The case involved a company’s sale of building plots.
The company was a taxable person engaged in independent economic activity, including renting out real estate.
The company purchased the property in 2006 and later obtained permission to subdivide it into four plots.
The company subdivided the property and sold the plots to four different buyers.
The Land Tax Tribunal found that the sale of the plots was subject to VAT.
The company did not prove that the plots had been used solely for VAT-exempt rental purposes after subdivision.
The subdivision was carried out with a view to selling the plots.
The Land Tax Tribunal upheld the decision of the Danish Tax Administration.

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.