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Dutch Supreme Court clarifies the term “essentially new construction”

This decision has given more clarity regarding whether or not a transformation constitutes a new construction for VAT and real estate transfer tax  purposes. However, it remains subject to the exact facts and circumstances and the interpretation thereof. At least we finally learned that the financial analysis of the Kozuba case is not decisive in the Dutch perspective.

Source WTS

See also C-308/16 (Kozuba Premium Selection sp. z o.o.) – Exemption for the supply of a building or parts thereof, and of the land on which it stands


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