- Taxpayer acted as an entrepreneur for VAT purposes in the sale of two building plots
- Entrepreneurship is determined by independent operation of a business
- Incidental activities do not lead to entrepreneurship
- Taxpayer took active steps to enable housing construction
- Taxpayer demolished workers’ houses and prepared the land for housing construction
- Taxpayer paved access road and took responsibility for making the building plot ready for construction and habitation
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.
