The realization of a road construction project = compensation + VAT ?

Special Purpose Road Act and compensation: with or without VAT?

In a decision establishing the amount of compensation for the expropriation of land intended for the construction of a road, is it necessary to break down the compensation amount into gross/net? In consequence, the following question arises: should the amount of compensation vary depending on whether or not the owner is a VAT payer?

Both the Property Management Act and the Special Purpose Road Act remain silent about this. However, a quite new ruling (2013) of the Supreme Administrative Court (NSA) opens a path to interpretation. Quote: If a decision about the amount of compensation is issued in relation to an entity being a VAT payer, such a decision, for its clarity, should indicate the compensation amount and the value added tax due.

NSA File No.: I FSK 426/12.

It is worth fighting after all. FOR CLARITY.