- Woman buys a detached house with multiple plots in 2015 for €479,000
- In 2016, she sells two of the four plots for €330,000
- In 2019, she enters into an agreement with a municipality for the development of building plots
- Woman sells three of the four building plots in 2019 and 2021
- North Holland Court rules that the woman acted as an entrepreneur for VAT
- The sales of the building plots are subject to VAT
- The tax authority correctly imposed additional assessments.
Source: fiscount.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.
