- A woman bought a property in 2015 with a house, garden, pasture, and outbuildings.
- In 2019, she made an agreement with the municipality to develop four building plots.
- She committed to creating a building program, preparing the land, drafting a subdivision plan, and paying a development contribution.
- She sold two plots in 2019 and 2021, transferring her rights and obligations to the buyers.
- The tax inspector considered her actions as those of a VAT entrepreneur since the plots are building sites and subject to VAT.
- The court ruled that her actions went beyond managing private assets, indicating VAT entrepreneurship.
- The remaining plots were purchased after the relevant periods, showing a sustainable pursuit of profit.
- The VAT assessments for 2019 and 2021 remain valid.
Source: fiscount.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.
