X had a tomato growing business which he operated in his farm buildings until 2011
X demolished his farm buildings after ceasing agricultural activities and bought land from the municipality
X sold the land as a housing plot and, according to the Inspector, had to pay VAT
The Den Bosch Court of Appeal agreed with the Inspector
The Court ruled that the sale of the residential plot was an act within the scope of X’s business
X’s appeal was unfounded
Source: nlfiscaal.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
