The parties differ in particular on the question of whether the existing buildings are negligible or not. At the time of delivery, a monumental tea house, an asphalt path, a pavement and a bicycle shed were present on the plot. After delivery, the pavement, the asphalt path and the bicycle shed that were on the plot were removed. The tea dome has remained on the plot. It could not be removed due to its monumental status. The court rules that the nature and size of the buildings on the plot are so small that they must be regarded as negligible. At the time of delivery, therefore, the land was undeveloped. The appeal against the additional tax assessment is without merit. The court did, however, nullify the default penalty, because it concluded that there was an arguable point of view. The appeal against the default penalty is well founded.
Source: rechtspraak.nl
