Taxation of Land Sales: Determining VAT Liability on Construction Sites Without Significant Buildings

• Municipality did not charge VAT on sale of parcels of land
• Inspector considered the sales as sale of building land
• Court ruled that nature and extent of buildings on land were negligible
• Therefore, land qualifies as building land and sale is subject to VAT

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.