According to the Dutch tax authorities, a person who is buying and selling plots of land can be regarded an entrepreneur for VAT purposes. In this case it concerned a person who bought and sold plots of land, which he believed could not be regarded ‘building sites’, so that they are not subject to VAT. The District Court of Zeeland-West-Brabant agrees with the inspector with regard to VAT entrepreneurship, because the person has taken active steps to ensure that housing construction became possible and he acted like a trader.
Source: fiscount.nl (summary)
Source: Rechtspraak.nl (full case)
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