- Court Ruling on VAT Exemption: The Court of Appeal of Den Bosch upheld X’s claim for VAT exemption on plots 2, 3, and 4, affirming the principle of protection of legitimate expectations related to the zoning changes from pig farming to housing.
- Background of Property Changes: X has been transitioning the use of the plots since 2007, culminating in the demolition of most buildings by 2015, with foundational remnants of the original structures remaining, which were agreed to be removed by the buyers.
- Legal Basis for Expectation: The court referenced the Real Estate Decree of 2013, which clarifies that partial demolition does not classify land as undeveloped, thus allowing the conclusion that the plots retain their status as built-up land, making their supply exempt from VAT.
Source Taxlive
