The question is whether a municipality owes VAT on the delivery of plots to private buyers because it concerns building sites. The questions discussed are whether there is actually undeveloped land, or whether this is the case on the basis of the Don Bosco judgment , at what time the power to dispose of the plots as owner was transferred and whether there was abuse. of right.
Source BTW jurisprudentie
See also
- C-461/08 (Don Bosco Onroerend Goed BV) – Exemption: Delivery of site with partially demolished building, on the site of which new construction is to be erected
- Roadtrip through ECJ Cases – Focus on ”Exemption – The supply of buildings and the land on which they stand; the supply of land (Article 135(1)(j)-(k))
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