Bauexperte
2012-04-10 09:21:31
- #1
Uniform Contractual Framework:
Purchase of Land and Construction of a Semi-Detached House (FG)
A contract for work concerning the construction of a building only forms a uniform contractual framework together with the purchase contract for the acquisition of the undeveloped land if the cooperation on the seller’s side is also objectively recognizable to the buyer.
Background:
In the dispute, the plaintiff acquired a plot of land from his house bank, the B-Bank, in March 2005. The contract was brokered by a real estate company, B Immobilien GmbH, in which, among others, the B-Bank was involved. Almost two weeks later, at the beginning of April 2005, the plaintiff concluded a contract for work with a developer for the construction of a semi-detached house. Investigations by the tax office revealed that B Immobilien GmbH and the developer had entered into a brokerage agreement and that B Immobilien GmbH subsequently received a commission following the conclusion of the contract for work. The tax office then treated the land purchase contract and the contract for work regarding the construction of the property as a uniform contractual framework and also subjected the construction costs to real estate transfer tax.
Decision:
According to the 7th Senate of the Fiscal Court, the construction costs were not to be included in the assessment basis for the real estate transfer tax because the contract for work on the construction of the building and the purchase contract for the acquisition of the undeveloped land did not form a uniform contractual framework. In the dispute, although the developer and B Immobilien GmbH had promoted the conclusion of both contracts, the contract for work and purchase contract, through coordinated behavior, a contract for work regarding the construction of a building only forms a uniform contractual framework with the purchase contract for the acquisition of the undeveloped land if the cooperation on the seller’s side is also objectively recognizable to the buyer. There were no indications that the plaintiff was aware of the cooperation on the seller’s side or could have recognized it. The mere close temporal proximity in which the contract for work and the purchase contract were concluded did not constitute evidence of knowledge of the relationships of the persons acting on the seller’s side.
(FG Düsseldorf, judgment of 23.11.2011, 7 K 417/10 GE)
FG Düsseldorf, press release of 3.4.2012
Source: 05.04.2012 Haufe.Steuern
Best regards
Purchase of Land and Construction of a Semi-Detached House (FG)
A contract for work concerning the construction of a building only forms a uniform contractual framework together with the purchase contract for the acquisition of the undeveloped land if the cooperation on the seller’s side is also objectively recognizable to the buyer.
Background:
In the dispute, the plaintiff acquired a plot of land from his house bank, the B-Bank, in March 2005. The contract was brokered by a real estate company, B Immobilien GmbH, in which, among others, the B-Bank was involved. Almost two weeks later, at the beginning of April 2005, the plaintiff concluded a contract for work with a developer for the construction of a semi-detached house. Investigations by the tax office revealed that B Immobilien GmbH and the developer had entered into a brokerage agreement and that B Immobilien GmbH subsequently received a commission following the conclusion of the contract for work. The tax office then treated the land purchase contract and the contract for work regarding the construction of the property as a uniform contractual framework and also subjected the construction costs to real estate transfer tax.
Decision:
According to the 7th Senate of the Fiscal Court, the construction costs were not to be included in the assessment basis for the real estate transfer tax because the contract for work on the construction of the building and the purchase contract for the acquisition of the undeveloped land did not form a uniform contractual framework. In the dispute, although the developer and B Immobilien GmbH had promoted the conclusion of both contracts, the contract for work and purchase contract, through coordinated behavior, a contract for work regarding the construction of a building only forms a uniform contractual framework with the purchase contract for the acquisition of the undeveloped land if the cooperation on the seller’s side is also objectively recognizable to the buyer. There were no indications that the plaintiff was aware of the cooperation on the seller’s side or could have recognized it. The mere close temporal proximity in which the contract for work and the purchase contract were concluded did not constitute evidence of knowledge of the relationships of the persons acting on the seller’s side.
(FG Düsseldorf, judgment of 23.11.2011, 7 K 417/10 GE)
FG Düsseldorf, press release of 3.4.2012
Source: 05.04.2012 Haufe.Steuern
Best regards