- The case involves a dispute over whether the exemption of article 15, paragraph 1, sub-paragraph b of the 1970 Law on Transfer Tax applies to the acquisition of shares in a company
- The court considered whether the property in question was essentially new construction
- The legal framework for determining whether a property qualifies as new construction was discussed, including the definition of “first use” after renovation
- The court referred to previous case law to determine that a property is considered newly constructed if significant work has been done to create a new building
Source: uitspraken.rechtspraak.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.