Beyond ordinary management of private
The case concerned the sale of plots of land by a person who did not conduct any business related to real estate trading and management or any related activity. The plots that were the subject of the dispute according to the spatial development plan were intended for family and farm buildings. The applicant did not intend to incur any expenses related to preparing the plots for sale the only actions taken concerned offering sales through the sales office. In its tax interpretation the tax authority.Stated that such sales would be subject to VAT in this case. The justification for the judgment included among others the philippines photo editor following argument. The jurisprudence of the Supreme Administrative Court assumes that when assessing the nature of real estate sales activities undertaken at individual stages of the seller's activity should be taken into account.
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Mainly taken into account are those elements that involve investment outlays that go beyond standard private asset management. Typical activities that may suggest that we are dealing with sales as part of a business activity include for example land development separation of internal roads marketing activities undertaken to sell plots going beyond the usual forms of advertising obtaining a decision.
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