Renovation of an old office building into a hotel is not so far-reaching that it essentially creates a new building

In the opinion of the District Court of Zeeland-West-Brabant, the activities described above viewed in conjunction do not justify the conclusion that the renovation has been so radical that it has essentially created a manufactured building within the meaning of Article 11, paragraph 3, letter b, of the OB Act.

Source BTW jurisprudentie