The plot is a building site, existing buildings are negligible

The District Court of Gelderland has ruled that the delivery of a plot, which includes a part with a construction destination and existing buildings that are negligible, is subject to sales tax as it is considered a building site.
The court also ruled that leaving a tea dome standing on the plot does not change its classification as a building site. X, who sold the two lots, argued that sales tax should only be charged on the part with a building destination.
However, the court deemed the delivery of the plot as one indivisible performance.
X did not declare turnover tax on sales in 2019 and was penalized, but the appeal was well-founded in connection with an arguable point of view.