A CV has delivered three plots, each consisting of a natural and a construction part.
In dispute is whether the deliveries of the plots are (partially) exempt from VAT.
According to A CV, the parcels must largely be classified as nature reserves and that their supply is exempt from VAT to that extent. According to A CV, nature is in the foreground and living is subordinate to it. According to the Tax and Customs Administration, there is a single supply with regard to each of the plots, namely the taxed supply of a building site.
The Northern Netherlands District Court is of the opinion that the supply of each of these plots constitutes one taxed supply, ie the supply of a building site. The court does not follow A CV in its position that the plots must be classified as nature reserves and that their supply is exempt from VAT to that extent. The appeal is unfounded.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Principle of legitimate expectations precludes the imposition of additional assessments
- Court Upholds VAT Assessments Despite “Sovereign Citizen” Arguments and Wet Signature Claim
- Abolition of reduced VAT rate for floriculture: justification of the estimation method and policy choice
- Ryan Acquires Svalner Atlas in Major European Tax Expansion
- State Secretary Sees No Major Problems for Floriculture Sector from Higher VAT
