The case concerned whether a company’s sale of three building plots was subject to VAT. On the basis of the information available, the National Tax Court found that the company’s sale of the land was not covered by section 13 (1) of the VAT Act. 2, and that the sale of the land was thus subject to VAT, cf. the VAT Act, section 13, subsection. 1, no. 9, letter b), cf. section 4, subsection 1. The National Tax Court hereby referred to the fact that the grounds had not been used by the company in connection with VAT-exempt business as provided in the VAT Act, section 13, subsection. 2, as the grounds had not in themselves been used for VAT-exempt letting. It was thus a question of selling land and not of selling a real estate with an associated building, which had previously been covered by VAT-exempt letting.
Source: juratilalle.dk
