- It is important to determine if VAT entrepreneurship is involved when selling real estate.
- VAT entrepreneurship can lead to VAT being due and/or VAT being deductible.
- The Arnhem-Leeuwarden Court ruled that the delivery of a house took place within the framework of VAT entrepreneurship and is therefore subject to VAT.
- The court ruled that the entrepreneurship never ended before the delivery of the house because all the actions of the interested party seamlessly overlapped.
- The office building was not transferred to private use, so the delivery of the house took place within the framework of entrepreneurship.
- The sale takes place within the framework of VAT entrepreneurship if the VAT entrepreneurship has not been terminated by the transfer to private use.
- It is no longer necessary to assess whether the sale is carried out as a private individual in the exercise of his property rights or as a VAT entrepreneur.
Source: vanoers.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.
