In the Promo 54 case (C-239/22) it is established that buyers conclude two agreements on the same day. One agreement concerns acquiring a share in an old school building to be renovated, including the land. The agreement with another entrepreneur concerns the renovation work that should lead to homes and offices. The Belgian Inspectorate considers that the disputed transaction has been artificially split and takes the view that there is a single transaction consisting in the supply of new apartments, subject to a (Belgian) VAT rate of 21%.
Source Taxlive
See also ECJ C-239/22 (Belgian State and Promo 54) – Questions – Condition of the first use of a building
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