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netherlands

Supreme Court: VAT on construction costs not immediately deducted following ECJ C-194/21

Art. 15(4) VAT Act 1968; delivery of new construction by the municipality to a foundation for housing associations; VAT on construction costs not immediately deducted; ECJ 7 July 2022, X, C-194/21, ECLI:EU:C:2022:535; abuse of law.

Source: rechtspraak.nl

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