For the Court of Cassation, a permanent and usual connection with the home is not sufficient. In order for the works to relate to the actual home, as expressed in the relevant VAT article, two conditions must be met, according to Cassation:
- the gate must be firmly attached to the house, and
- the gate must constitute an improvement of the home itself because it has an immediate use for the private residential function.
Source: alaska-group.eu
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