On 9 March 2023, the Court of Justice of the European Union (CJEU) ruled in a Belgian case (C-239/22) that converted buildings qualify as new if they create added value, and are therefore taxable for VAT purposes. This treatment follows the EU VAT directive and must be applied regardless of whether the domestic VAT legislation has further defined the concept of new.
Source Deloitte
See also C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building
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