- BV X acquired two parcels of land with a building and parking lot in June 2017
- Planned to develop new construction on the land
- Split building into 25 apartment rights, sold 23 in 2017 without VAT
- Dispute over whether parking lot qualified as building land for VAT purposes
- Court ruled in favor of BV X, stating parking lot was considered built land
- Inspector appealed, but Court of Appeal upheld previous ruling
- Decision based on interpretation of VAT regulations regarding built land
- Features of parking lot, such as drainage and lighting, supported classification as built land
- Court rejected inspector’s argument that parking lot was part of public infrastructure
- BV X could rely on VAT regulations for their case
Source: futd.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.
