Kernrechtsfrage
Whether the sales area of the converted warehouse exceeded the 5,000 m² UVP threshold
Extrahierter Entscheid
The relevant sales area had to be calculated on the basis of the approved and legally relevant sales spaces, including certain circulation and ancillary spaces; the threshold was exceeded.
Extrahierte Begründung
Spaces approved for sales use could not be excluded merely because tenants later used part of them as storage or workshop space. The mall/access area and additional sales/display areas had to be counted, bringing the total above 5,000 m².