The Arnhem-Leeuwarden Court of Appeal ruled that X can rely on the Real Estate Decree to consider the clinker pavement as a building, as it is connected to existing drainage and site lighting. The dispute is whether the delivery of apartment rights qualifies as the delivery of building land. The court ruled that the entire plot, including the clinker pavement and green areas, qualifies as built-up land, making the supply of the apartment rights exempt from VAT.
Source Taxlive
