According to the Noord-Nederland District Court, both a loose pigsty and a cowshed attached to a house are not dwellings within the meaning of Table I, item b21. That is why the low VAT rate for the labor costs of the conversion into housing and daytime activities does not apply. The cowshed is also not moved with the house, because less than 50% is suitable for habitation.
Source: taxlive.nl
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