- X BV bought land from Parochie Y in 2007.
- Y wanted to build a new church and sold part of the land for apartments.
- The sale to X BV was delayed due to economic conditions.
- In 2011, the church burned down and Y removed the remaining buildings and prepared the land for construction.
- The land was delivered to X BV on April 3, 2017, with VAT charged.
- The inspector levied a transfer tax assessment on X BV, claiming Y was not acting as a VAT entrepreneur.
- The court ruled that Y acted as a VAT entrepreneur when selling the land.
- The court found that Y’s actions went beyond managing private assets and were similar to those of a manufacturer, trader, or service provider preparing for a sale.
- The court referred to the Słaby and Kuć case of the European Court of Justice.
- The court ruled that the exemption from double taxation applied to the sale to X BV.
- The transfer tax assessment was annulled.
Source: taxlive.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.
