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
