![Dutch Supreme Court provides step-by-step plan for VAT qualification of land with remanent buildings](/sites/default/files/styles/search_result/public/2024-02/golden-lady-justice-website-klein.png)
Dutch Supreme Court provides step-by-step plan for VAT qualification of land with remanent buildings
The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.