The Court of Justice issued its ruling in the highly anticipated Promo 54 case (C-239/22) on March 9, 2023. Despite concerns that the Belgian rules on “renovation” would be invalidated, the Court did not take that step.
Nevertheless, the positions taken by tax authorities regarding the treatment of old buildings that undergo renovations remain problematic.
Source VAT Consult
See also C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "Belgium"
- Belgium Updates GKS 2.0: Cloud-Based POS, Centralized Security, and GraphQL Integration in Version 1.4
- New VAT Payment Account Numbers and Procedures Effective May 2026
- VAT Commission Account to Replace VAT Current Account from May 2026: Key Changes Explained
- Penalties Now Enforced for Non-Compliance with Belgium’s B2B E-Invoicing Mandate
- Peppol E-Invoicing in Belgium: Identity Verification and Security Risks Explained
