The Arnhem-Leeuwarden Court rules that the delivery of a site with a quay wall and potentially usable structures below ground level is a delivery of built-up land.
In 2016, Municipality X sold a plot of land to a customer for the construction of a residential and care complex. Municipality X applies the sales tax exemption to the delivery. The buildings had previously been demolished to ground level. Various buildings are present below ground level, such as the underground hardening of a coal gutter, an asphalt road, foundation piles, and a quay wall. These buildings could potentially be used – just like in an adjacent plot. The underground buildings occupy approximately 38% of the plot. The existing buildings will be demolished at the expense and risk of the buyer. None of the underground buildings have been used in the new construction. Only the quay wall has retained its function. The inspector imposes an additional assessment for turnover tax.
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