- As a private individual, you are generally not liable for VAT when selling a building plot.
- A judge ruled that a private individual who sold two building plots still had to pay VAT.
- The judge considered this individual as a VAT entrepreneur, not as a private individual.
- The individual had obligations such as developing a building program, creating a subdivision plan, and preparing the plot for construction.
- These activities involved a risk that is not comparable to the risk of managing private assets.
Source: crop.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.
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