Is it time to renew the VAT treatment of construction sites? 

The authors discuss the judgment rendered by the European Court of Justice (“ECJ”) in the Don Bosco case and its effect on the definition of ‘construction site’ in Dutch legislation, as well as its effect on sale and contracting agreements. They conclude from the judgment that the transfer of vacant land takes place at the moment the land is transferred, and not at the moment the transfer of ownership of the land and the partly demolished buildings found on it took place; the transfer of ownership having taken place at an earlier date than the transfer of the land. According to the authors, the effect of the Don Bosch judgment is limited. It will not affect sale and contracting agreements. They recommend that the definition of ‘construction site’ contained in the Dutch VAT Act 1968 be revised or expanded.
Original title: Btw-behandeling van bouwterreinen aan vervaardiging toe?