Do you owe VAT when selling a building plot as a private individual?

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.

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.